Manage Postings

You can define default account assignments for postings on G/L accounts of type primary costs. The SAP system then automatically includes the specified (additional) account assignment for the primary postings you make. You define default assignments for G/L accounts of type primary costs that you always post to a particular cost center. You can also define the assignment of an overhead order or profit center to a G/L account of type primary cost.

Default assignments are required for G/L accounts of type primary costs used in automatically-generated postings such as price differences, exchange rate differences and discounts.

You enter edit default account assignment in Customizing in the activity Manage Default Account Assignments. In this activity, you can also define more detailed account assignments to business areas/valuation areas or profit centers.

Generally speaking, the Manage Default Account Assignments tool defines a default value that can be overwritten in the application.

You can increase the accuracy of the Management Accounting data by using validation and substitution. In validation and substitution, the SAP system checks whether the data entered meets one or more of the conditions that you defined. These checks take place during data entry, thereby ensuring that only valid data is posted.

You use validation to carry out validity checks on objects such as G/L Accounts or cost centers. If the conditions you specified for executing business transactions are not met, the SAP system displays a user-defined message. This could be a warning, error or information message, or the system stops your posting with immediate effect.

You can also carry out validation checks when making substitutions. However, if your condition is met for a substitution, the SAP system substitutes the values with others defined by you without informing the user of this change.

If you have defined a substitution that contradicts a validation condition, the system informs you of this by displaying a message. We can therefore say that validation has priority, or is "stronger" than substitution.

You can manually repost primary costs and revenues using event-based repostings. You use this function mainly to adjust (correct) posting errors.

When you make a CO internal reposting, the G/L accounts of type primary costs are reposted (under the original G/L account) to a receiving cost center as an example.

Note that no sender check is made, in other words the system does not check whether the costs you repost actually exist on the sending cost center. This means that negative costs may appear on the sending cost center.

The function for reposting line items enables you to repost specific line items from Management Accounting documents. This function is designed to enable you to correct primary postings that you assigned to the wrong accounts. To do this, the Management Accounting document must contain a reference to the original FI document.

Reposting line items is the equivalent of a reversal on the sender object.

You can also enter more than one receiver object.

Reposting line items creates Management Accounting documents that, unlike event-based repostings of costs, always contain a reference to the FI document. As a result, you can trace a line item reposting back to the original Financial Accounting document.

If you repost a line item in Management Accounting, the original account assignment object remains noted in the FI document.

Direct activity allocation deals with the measurement, posting and allocation of an organizational activity.

You need to create the corresponding (measurable) tracing factors in the SAP system. These are known as activity types in Cost Center Accounting. To directly allocate activity, create an activity type (activity type category 1 = manual entry, manual allocation).

If you want to enter a direct activity allocation, enter the cost center that provides the activity (sender cost center), the object that receives the activity (receiver), the type (activity type), and the quantity of the activity provided. Bear in mind that only cost centers can be the sender of an internal activity allocation. The receiver can be any real Management Accounting object such as a cost center, an order, a project, and so on.

To allocate activities directly, you need to define which cost centers are to provide which activity types, by planning activity output.

During direct activity allocation, the sender cost center is credited, and the receiving cost objects are debited. The debits and credits are made using a G/L Account of type secondary costs (category "43 Internal activity allocation"). Debiting and crediting are calculated based on the activity performed multiplied by the activity price.

You have the option of maintaining a different valuation date than the posting date for the determination of the price to be used. This is particularly useful if you later want to repost an activity allocation from a previous period as it allows you to perform the reposting with the price that was applicable at that time. If you want to use the Valuation Date field, you have to activate it in Customizing.

The cost element used for direct allocation of internal activity is derived directly from the master data for the activity type and can only be overwritten in Activity Output Planning. The cost element cannot be changed in the allocation transaction.

Direct activity allocation is recorded by line items on the sender side and receiver side.

Reposting internal activity allocation is used to adjust posting fields.

A search function is available, which provides you with the documents you are looking for.

The total amount of the allocated activity must remain the same, however, you can allocate the quantities to different receivers.

You can make adjustments in periods, but not in the same period from which the document to be adjusted originates. However, the fiscal year must remain the same.

• Default account assignments simplify postings by automatically including specified account assignments.

• Validation ensures only valid data is posted by checking conditions during data entry.

• Substitution replaces values based on conditions without user notification, but validation takes precedence.

• Reposting line items corrects primary postings assigned to wrong accounts, referencing original FI documents.

• Direct activity allocation measures, posts, and allocates organizational activities using activity types.