Assign expense accounts

In this step, you assign expense accounts to the symbolic accounts used for expense postings (account assignment type C) or for expense postings without number field in the payroll results (account assignment type CN).

Expense accounts are often assigned according to the employee grouping for account determination.

Example

Symbolic account Wages and salaries (1100) is to be assigned to G/L account Direct labor costs (439000) for employees in the employee grouping for account determination with the value 1. The same symbolic account is to be used with G/L account Wages (430000) for employees in the employee grouping for account determination with the value 2.

Symbolic account EG acc. assignment Account
1100 2 430000
1100 1 420000

Feature EG must have been flagged in the step 'Maintain symbolic accounts' prior to entering these settings.

Requirements

You should already have defined the symbolic accounts and assigned the wage types to the symbolic accounts before carrying out this step.

You should also have set up the expense accounts for postings from Payroll Accounting. For information on setting up the expense accounts for posting to accounting, refer to the step 'Obtain overview of accounts'.

Activities

1. Specify the chart of accounts.
2. Set up the rules for HR posting to expense accounts (HRC). These settings will affect the input template for account assignment.
3. Specify the key to be used for postings to G/L accounts.
The standard system uses the posting key 40 for debit postings and 50 for credit postings.
4. Set up account assignment for transaction HRC:
Check the specified assignment between employee grouping for account determination, symbolic account, and G/L account. If necessary, change the entries or add new entries.

Note on hospitals and homes in the public sector for Germany

When posting data in compliance with the German hospitals and nursing homes accounting regulation (KHVB/PBV), carry out the step Assign expense accounts in the IMG section for the German public sector.