SAP Learnings - #5

Hi there!

Welcome to my 5th Article on SAP learnings.

Let’s understand a field called Account assignment in SAP.

Ideally in an organization, there could be situations where materials are directly consumed, and inventory controls are not required. For example, Consumables like pen, pencil etc. Users have the option to select whether the stock shall be considered as inventory or consumed directly at PR level.

How can this be done? There is a field called Account assignment category which determines GL account to which the purchases should be accounted.

However, what if normal materials which requires inventory controls are also routed through this category? Is it possible? The Answer is yes.

Look closely at two screenshots given below:

The GL account starting with 2 is an inventory account while the one starting with 5 is a consumption account.

As you can see in the second screenshot, normal materials (which are not consumables) have been accounted as consumables directly.

As an auditor, how can we verify this ?

1. Both PR and PO report (ME5A and ME2N) have a column called account assignment category in report. Filter out account assignment categories used for materials and understand the configuration of each account assignment category.
2. Identify whether any PR/PO have been created for materials (other than direct consumables) which are directly accounted as consumables.
3. You can also verify whether these stocks are physically available and quantify the P&L impact.

Thanks for reading!?

Until next time.

Signing off,

Balaji M