Accounting Rules for CA - Cost Accounting

CA20: Order Costing for Manufacturing Orders

When applied

Account entries are created when the 'Order costing' check box is selected in 'Internal Account Entry. Create' (CAS950). The reported cost is then displayed together with the precalculated product cost in 'Order Costing. Display' (CAS310)310) and its subprograms.

Note: The manufacturing order to follow up must be displayed as released in (CAS310). The release can be done in one of the following ways:
  • You select the 'Released for order costing' check box in (CAS310) for a single order.
  • You release a batch of orders in 'Order Costing. Release' (CAS320).
  • Manufacturing orders are automatically released when completed if the 'Automatic release for order costing' check box is selected for the manufacturing order type in 'Manufacturing Order Type. Open' (PMS120/F).

Accounting rules for CA20: Order costing for manufacturing orders

Rule D/C Name Description
CA20-280   Rounding-off  
CA20-912   Work in progress: Material

Represents the reported cost for material, that is, the cost corresponding to costing components A01–A05 in the product costing model used for the item.

By selecting check box '020 Detail account entries for WIP - material' in (CAS900/F), one transaction per material costing component is created. For details, see the field help text for this check box.

CA20-919   Order costing: Material

Represents the reported cost variance for materials, that is, the cost corresponding to costing components A01–A05 in the product costing model used for the item.

By selecting check box '145 Detail transactions for order costing variances' in (CAS900/F), one transaction per material costing component is created. For details, see the field help text for this check box.

Field '150 Split order costing variances into its components' in (CAS900/F) determines whether and how any order costing variance is split and posted. For details, see the field help text for this field.

CA20-920   Work in progress: Work performed Represents the reported cost for operations, that is, the cost corresponding to costing components B01–D02 in the product costing model used for the item. Depending on the alternative selected in field '021 Detail account entries for WIP - operations' in (CAS900/F), one transaction per operation is created and, if applicable, split into its costing components. For details, see the field help text for this field.
CA20-929   Order costing: Operations

Represents the reported cost variance for operations, that is, the cost corresponding to costing components B01–D02 in the product costing model used for the item.

By selecting check box '145 Detail transactions for order costing variances' in (CAS900/F), one transaction per operation is created. For details, see the field help text for this check box.

Depending on the alternative selected in field '150 Split order costing variances into its components' in (CAS900/F), the variance can also be split into its costing components.

CA20-944   Scrap material Represents the reported cost of scrapped material, that is, the cost corresponding to costing components A01–A05 in the product costing model used for the item.
CA20-945   Scrap operation Represents the reported cost for operations related to a material item up to the point it was scrapped, that is, the cost corresponding to costing components B01–D02 in the product costing model used for the item.

CA21: Orderless Costing for Manufacturing Orders

When applied

Account entries are created when the 'Order costing' check box is selected in 'Internal Account Entry. Create' (CAS950). The reported cost is then displayed together with the precalculated product cost in 'Order Costing. Display' (CAS310) and its subprograms. Note that the manufacturing order to follow up must be displayed as released in (CAS310).

Accounting rules for CA21: Orderless costing for manufacturing orders

Rule D/C Name Description
CA21-280   Rounding-off  
CA21-912   Work in progress: Material

Represents the reported cost for material, that is, the cost corresponding to costing components A01–A05 in the product costing model used for the item.

By selecting check box '020 Detail account entries for WIP - material' in (CAS900/F), one transaction per material costing component is created. For details, see the field help text for this check box.

CA21-919   Order costing: Material

Represents the reported cost variance for materials, that is, the cost corresponding to costing components A01–A05 in the product costing model used for the item.

By selecting check box '145 Detail transactions for order costing variances' in (CAS900/F), one transaction per material costing component is created. For details, see the field help text for this check box.

Field '150 Split order costing variances into its components' in (CAS900/F) determines whether and how any order costing variance is split and posted. For details, see the field help text for this field.

CA21-920   Work in progress: Work performed Represents the reported cost for operations, that is, the cost corresponding to costing components B01–D02 in the product costing model used for the item. Depending on the alternative selected in field '021 Detail account entries for WIP - operations' in (CAS900/F), one transaction per operation is created and, if applicable, split into its costing components. For details, see the field help text for this field.
CA21-929   Order costing: Operations

Represents the reported cost variance for operations, that is, the cost corresponding to costing components B01–D02 in the product costing model used for the item.

By selecting check box '145 Detail transactions for order costing variances' in (CAS900/F), one transaction per operation is created. For details, see the field help text for this check box.

Depending on the alternative selected in field '150 Split order costing variances into its components' in (CAS900/F), the variance can also be split into its costing components.

CA22: Order Costing - Clearing of Manufacturing Order

When applied

Account entries are created when option 7 = 'Clear WIP value' is selected in 'Order Costing. Display' (CAS310) and then Enter is pressed on the G panel.

On rare occasions, when a program is interrupted due to technical reasons, there can be a small remaining WIP value for a manufacturing order, and the order will consequently continue to be included when printing reports in 'Order Costing. Print' (CAS550). Option 7 in (CAS310) removes the remaining WIP value.

Accounting rules for CA22: Order costing - Clearing of manufacturing order

Rule D/C Name Description
CA22-280   Rounding-off  
CA22-912   Work in progress: Material

Represents the reported cost for material, that is, the cost corresponding to costing components A01–A05 in the product costing model used for the item.

By selecting check box '020 Detail account entries for WIP - material' in (CAS900/F), one transaction per material costing component is created. For details, see the field help text for this check box.

CA22-919   Order costing: Material

Represents the reported cost variance for materials, that is, the cost corresponding to costing components A01–A05 in the product costing model used for the item.

By selecting check box '145 Detail transactions for order costing variances' in (CAS900/F), one transaction per material costing component is created. For details, see the field help text for this check box.

Field '150 Split order costing variances into its components' in (CAS900/F) determines whether and how any order costing variance is split and posted. For details, see the field help text for this field.

CA22-920   Work in progress: Work performed Represents the reported cost for operations, that is, the cost corresponding to costing components B01–D02 in the product costing model used for the item. Depending on the alternative selected in field '021 Detail account entries for WIP - operations' in (CAS900/F), one transaction per operation is created and, if applicable, split into its costing components. For details, see the field help text for this field.
CA22-929   Order costing: Operations

Represents the reported cost variance for operations, that is, the cost corresponding to costing components B01–D02 in the product costing model used for the item.

By selecting check box '145 Detail transactions for order costing variances' in (CAS900/F), one transaction per operation is created. For details, see the field help text for this check box.

Depending on the alternative selected in field '150 Split order costing variances into its components' in (CAS900/F), the variance can also be split into its costing components.

CA25: Order Costing for Purchase Orders (Subcontracted Item)

When applied

Account entries are created when the 'Order costing' check box is selected in 'Internal Account Entry. Create' (CAS950). The reported cost is then displayed together with the precalculated product cost in 'Order Costing. Display' (CAS310) and its subprograms. Only items with item category 3 (Subcontracted item) selected in 'Item. Open' (MMS001/G) are affected. Note that the manufacturing order to follow up must be displayed as released in (CAS310).

Accounting rules for CA25: Order costing for purchase orders (subcontracted item)

Rule D/C Name Description
CA25-280   Rounding-off  
CA25-912   Work in progress: Material

Represents the reported cost for material, that is, the cost corresponding to costing components A01–A05 in the product costing model used for the item.

By selecting check box '020 Detail account entries for WIP - material' in (CAS900/F), one transaction per material costing component is created. For details, see the field help text for this check box.

CA25-919   Order costing: Material

Represents the reported cost variance for materials, that is, the cost corresponding to costing components A01–A05 in the product costing model used for the item.

By selecting check box '145 Detail transactions for order costing variances' in (CAS900/F), one transaction per material costing component is created. For details, see the field help text for this check box.

Field '150 Split order costing variances into its components' in (CAS900/F) determines whether and how any order costing variance is split and posted. For details, see the field help text for this field.

CA25-920   Work in progress: Work performed Represents the reported cost for operations, that is, the cost corresponding to costing components B01–D02 in the product costing model used for the item. Depending on the alternative selected in field '021 Detail account entries for WIP - operations' in (CAS900/F), one transaction per operation is created and, if applicable, split into its costing components. For details, see the field help text for this field.
CA25-929   Order costing: Operations

Represents the reported cost variance for operations, that is, the cost corresponding to costing components B01–D02 in the product costing model used for the item.

By selecting check box '145 Detail transactions for order costing variances' in (CAS900/F), one transaction per operation is created. For details, see the field help text for this check box.

Depending on the alternative selected in field '150 Split order costing variances into its components' in (CAS900/F), the variance can also be split into its costing components.

CA30: Order Costing for Maintenance Work Orders

When applied

Account entries are created when the 'Order costing' check box is selected in 'Internal Account Entry. Create' (CAS950). The reported cost is then displayed together with the precalculated product cost in 'Order Costing. Display' (CAS310) and its subprograms. Note that the work order to follow up must have status 90 (Closed).

Accounting rules for CA30: Order costing for maintenance work orders

Rule D/C Name Description
CA30-280   Rounding-off  
CA30-912   Work in progress: Material

Represents the reported cost for material, that is, the cost corresponding to costing components A01–A05 in the product costing model used for the item.

By selecting check box '020 Detail account entries for WIP - material' in (CAS900/F), one transaction per material costing component is created. For details, see the field help text for this check box.

CA30-919   Order costing: Material

Represents the reported cost variance for materials, that is, the cost corresponding to costing components A01–A05 in the product costing model used for the item.

By selecting check box '145 Detail transactions for order costing variances' in (CAS900/F), one transaction per material costing component is created. For details, see the field help text for this check box.

Field '150 Split order costing variances into its components' in (CAS900/F) determines whether and how any order costing variance is split and posted. For details, see the field help text for this field.

CA30-920   Work in progress: Work performed Represents the reported cost for operations, that is, the cost corresponding to costing components B01–D02 in the product costing model used for the item. Depending on the alternative selected in field '021 Detail account entries for WIP - operations' in (CAS900/F), one transaction per operation is created and, if applicable, split into its costing components. For details, see the field help text for this field.
CA30-929   Order costing: Operations

Represents the reported cost variance for operations, that is, the cost corresponding to costing components B01–D02 in the product costing model used for the item.

By selecting check box '145 Detail transactions for order costing variances' in (CAS900/F), one transaction per operation is created. For details, see the field help text for this check box.

Depending on the alternative selected in field '150 Split order costing variances into its components' in (CAS900/F), the variance can also be split into its costing components.

CA30-944   Scrap material Represents the reported cost of scrapped material.
CA30-945   Scrap operation Represents the reported cost for operations related to a material item up to the point it was scrapped, that is, the cost corresponding to costing components B01–D02 in the product costing model used for the item.

CA50: Work In Progress (WIP) Valuation

When applied

Account entries are created when valuation of WIP is performed in 'WIP Value. Open' (CAS170). The account entries, representing the estimated WIP value, are only created for comparison against the booked WIP value in the general ledger. The estimated value is printed on a report. When you update the booked value, the accounting strings for the actual adjustment of WIP value are retrieved from 'Settings - WIP Valuation' (CAS030).

Accounting rules for CA50: Work In Progress (WIP) valuation

Rule D/C Name Description
CA50-912   Work in progress: Material Represents the reported cost for materials, that is, the cost corresponding to costing components A01–A05 in the product costing model used for the item.
CA50-920   Work in progress: Work performed Represents the reported cost for operations, that is, the cost corresponding to costing components B01–D02 in the product costing model used for the item.

CA60: Inventory Value Adjustments

When applied

Account entries are created when inventory is valued in 'Inventory Value. Open' (CAS180). The account entries, representing the estimated inventory value, are only created for comparison against the booked inventory value in the general ledger. When you update the booked value, the accounting strings for the actual adjustment of inventory value are retrieved from 'Settings - Inventory Value Variances' (CAS020).

Accounting rules for CA60: Inventory value adjustments

Rule D/C Name Description
CA60-910   Inventory  
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