In some countries, purchase accounts have to be managed. This
account documents the value at which externally procured materials
are posted. As of Release 4.0A, there are two new ways of
configuring purchase account management:
Prior to Release 4.0, the purchase account was always posted with the same amount as the stock account, that is, at the stock value. If the ordered material was managed at standard price, and the standard price was different from the receipt value, a difference resulted between the GR/IR clearing account and the purchase account.
As of Release 4.0A, you can define in Customizing for Valuation whether the purchase account should be posted with the same amount as the stock account (stock value) or at the same amount as the GR/IR clearing account (receipt value).
Purchase order price: 10 USD
Purchase order quantity: 10 PCs à 10 USD = 100 USD
Standard price: 8 USD
Posting method at stock account amount:
Stock account: 80 +
GR/IR clearing account: 100 -
Purchase account: 80 +
Purchase offsetting account: 80 -
Price difference account: 20 +
Posting method at clearing account amount:
Stock account: 80 +
GR/IR clearing account: 100 -
Purchase account: 100 +
Purchase offsetting account: 100 -
Price difference account: 20 +
Prior to Release 4.0, you created one FI document for all accounts.
As of Release 4.0, you can determine in Customizing for Valuation whether you want to continue to create one FI document or whether you want to create two separate documents for stock and purchase accounts or for invoice and purchase account postings (in Logistics Invoice Verification only).
Note: You can only use two documents if the purchase account is posted at the receipt value, otherwise the difference between the GR/IR clearing account and the purchase account would result in a balance not equal to zero.
In Customizing for Material Valuation, you define how the system manages the purchase account in the valuation area: