Accounting Rules for OI - Customer Orders

OI05: Customer Returns

When applied

The basis for the account entries is created when goods are reported as returned from customers in 'Customer Return. Open' (OIS390). The actual account entries are created in 'Internal Account Entry. Create' (CAS950).

References

See Enter Goods Receipt - Advised Customer Returns.

Accounting rules for OI05: Customer returns

Rule D/C Name Description
OI05-280   Rounding-off  
OI05-903 D Fictive inventory Represents the inventory accounting price of the item. Only used for non-inventory items.
OI05-904 C Not inspected customer returns Represents the offset account to accounting rule OI05-903 or OI05-910 when receiving returns from customers. Normally, this account is a balance account.
OI05-910 D Inventory Represents the inventory accounting price of the item. Only used for inventory items.
OI05-911 C Purchase price difference  

OI06: Inspection of Customer Returns

When applied

The basis for the account entries is created after inspection of goods returned from customers. This is done by selecting the Inspecting option in 'Customer Return. Open' (OIS390). Note that credit notes, returns of goods back to the customer, and scrapping of obsolete goods must be managed separately. The actual account entries are created in 'Internal Account Entry. Create' (CAS950).

References

See Report Inspection Results - Customer Returns.

Accounting rules for OI06: Inspection of customer returns

Rule D/C Name Description
OI06-280   Rounding-off  
OI06-904 D Not inspected customer returns Normally the same accounting string as for the accounting rule OI05-904.
OI06-907 C Offset account for stock transactions Represents delivered but not invoiced goods and offsets the accounting rule OI20-951, for which a transaction will be created when a credit note is issued.

OI10: Delivery to Customers

When applied

The basis for the account entries is created when reporting delivery of goods to customers in 'Picking List. Report' (MWS420). The actual account entries are created in 'Internal Account Entry. Create' (CAS950).

References

See Delivery Reporting - Customer Order.

See Handling Material Loan Orders.

Accounting rules for OI10: Delivery to customers

Rule D/C Name Description
OI10-280   Rounding-off  
OI10-903 C Fictive inventory Represents the inventory accounting price of the item. Only used for non-inventory items.
OI10-910 C Inventory Represents the inventory accounting price of the item. Only used for inventory items.
OI10-911 D Delivered/not invoiced Represents the price variance if a delivery is corrected or deleted and the cost has been changed from the time of delivery.
OI10-951   Price variance Represents the claim on the customer. This accounting string would normally be defined with the same accounting string as has accounting rule OI20-951.
Note: The cost for the difference for a regular cost transaction ends up on account Delivered/not invoiced. To manage this cost, two new account entries are created based on accounting rules OI10-903 and OI10-951. These account entries move the cost from Delivered/not invoiced to another cost account, similar to the way a credit note created in 'Customer Order. Open' (OIS100) moves the cost from account Cost of goods sold.

OI15: Proof of Delivery

When applied

The basis for the account entries is created when a loss is reported in 'CO Delivery. Approve' (OIS155). The actual account entries are created in 'Internal Account Entry. Create' (CAS950).

Accounting rules for OI15: Proof of delivery

Rule D/C Name Description
OI15-280   Rounding-off  
OI15-951 C Delivered/not invoiced Represents the account to credit for the loss. This accounting rule would normally be defined with the same accounting string as accounting rule OI10-951.
OI15-955 D Transportation loss Represents the cost of the loss.

OI20: Invoicing Customer Order

When applied

External account entries are created when customer orders are invoiced in 'CO Invoice. Print' (OIS180). However, for internal account entries - the ones based on accounting rules OI20-600 up to OI20-981 - only the basis is created in (OIS180). The actual account entries are created in 'Internal Account Entry. Create' (CAS950).

References

See Invoice Customer Order Manually.

Accounting rules for OI20: Invoicing customer order

Rule D/C Name Description
OI20-100 D Accounts receivable The debtor's control account on which the invoice is automatically booked in the General Ledger.
OI20-101 D Cash payment

Represents the cash account on which the invoice is booked if it is a cash order. Only used if alternative 2 = 'Cash payment via Cash Desk Sales' is selected for the current payment terms in (CRS075). (With alternative 1, accounting rule OI20-100 is used instead.)

Note: A separate order type for cash sales is required.
OI20-105   Not paid letter of credit  
OI20-111 D VAT payable 1 Used when the 'VAT reported on payment day' check box is left cleared for the VAT code in 'VAT Code. Open'(CRS030).
OI20-112 C VAT payable 2 Used when the 'VAT reported on payment day' check box is left cleared in combination with VAT method 2 or 3 in (CRS030).
OI20-113   Suspense account for VAT payable 1 Used when the 'VAT reported on payment day' check box is selected in (CRS030).
OI20-114   Suspense account for VAT payable 2 Used when the 'VAT reported on payment day' is selected in combination with VAT method 2 or 3 in (CRS030).
OI20-120 C Sales revenue Represents the revenue account to be credited.
OI20-131 D Discount 1 Represents discount number 1 in the discount model in 'Discount Model. Open' (OIS800). Separate account entries are created for the respective discount number if check box 'Separate accounting of discounts' is selected in 'Settings - Customer Order Invoicing' (CRS722/E).
OI20-132 D Discount 2 As OI20-131, but refers to discount number 2 instead.
OI20-133 D Discount 3 As OI20-131, but refers to discount number 3 instead.
OI20-134 D Discount 4 As OI20-131, but refers to discount number 4 instead.
OI20-135 D Discount 5 As OI20-131, but refers to discount number 5 instead.
OI20-136 D Discount 6 As OI20-131, but refers to discount number 6 instead.
OI20-137 C Offset account for internal discounts  
OI20-138 D Total price difference Represents the offset account to the total order discount when total price is used.
OI20-140 C Internal order charges Represents the internal order charges, according to the definitions made in 'CO Charge. Open' (OIS030).
OI20-141 D Offset account for internal order charges  
OI20-150 C Internal item charges

Represents the internal line charges.

Since M3 reuses the existing functionality for managing line charges to create warranty-related transactions, OI20-150 represents the credit transaction of the initial fund reservation at the sale of equipment. A check is made that the line charge has the 'Fund generation' check box selected. For details, see

Equipment Profitability

OI20-151 D Offset account for internal item charges

Since M3 reuses the existing functionality for managing line charges to create warranty-related transactions, OI20-150 represents the credit transaction for a warranty claim in progress. A check is made that the line charge has the 'Claim creation' check box selected. For details, see

Equipment Profitability

OI20-160 C Service charges Represents the service charges, according to the definitions made in 'Service Charge. Open' (OIS031).
OI20-170   Advance invoicing Represents the amount charged, with any VAT deducted, on an advance invoice.
OI20-181 D Bonus Represents an expense account for the bonus.
OI20-182 D Commission Represents an expense account for the commission.
OI20-183 C Bonus reservation Represents the accrued bonus.
OI20-184 C Commission reservation Represents the accrued commission.
OI20-190   Rounding off Represents the difference between the total of the invoice lines and the invoice total, rounded off according to the rounding-off category specified in 'Currency. Connect Rounding-off Rules' (CRS053).
OI20-280   Rounding off  
OI20-301 C Realized exchange rate gain Represents the capital gain that arises due to the use of different exchange rates. Used either for bonus or commission credit notes in foreign currency - where the rate has changed between the accrual and the issue of the credit note - or when using advance invoicing.
OI20-302 D Realized exchange rate loss As OI20-301, but refers to the capital loss instead.
OI20-600 D Claim against receiving facility Represents the claim when the invoiced goods have been delivered from another division.
OI20-610 C Debt against delivering facility Represents the debt when the invoiced goods have been delivered from another division.
OI20-620 C Internal revenue

Represents the internal price a facility in one division has to pay for an item delivered from a facility in another division.

Only used with MUC triggers 1 and 2.

OI20-907 C Offset account for stock transactions

Represents the offset account to the inventory account when the invoiced goods have been distributed between facilities belonging to the same division. You can use dynamic object &PFRTO in 'Accounting Rule. Set' (CRS395) to distinguish between different transactions in a MUC scenario.

Only used with MUC trigger 1.

OI20-911   Price difference Represents the difference between the internal transfer price and standard cost in the invoicing facility. Only used with MUC triggers 1 and 2.
OI20-928   HAC - order costing variance Represents the credit transaction that represents the difference between transaction price and historic actual cost in the MITTRA table, created at customer order invoicing in (OIS180). Calculation of historic actual cost must be enabled first in 'Settings - Cost Accounting' (CAS900/H).
OI20-951 C Delivered/not invoiced

Represents the goods in transit between warehouses in different facilities. Only used for standard-costed items. Used when check box '045 Create account entries - goods in transit' is selected in 'Settings - Cost Accounting' (CAS900/E). This accounting string would normally be defined with the same accounting string as accounting rule OI10-951.

Only used with MUC triggers 1 and 2.

OI20-957   Quantity difference  
OI20-971 D Cost of goods sold

Can be split into its costing components in the product costing model by selecting check boxes 030, 031 and 032 that define the split of COGS into its costing components in 'Settings - Cost Accounting' (CAS900). For details, see the field help text for this check box. The amount is equal to the amount in the UCDCOS field in the sales statistics.

Note: Use dynamic object &PFRTO in (CRS395) to distinguish between different transactions in a MUC scenario.
OI20-972   Cost of goods sold revaluated Represents the offset account to accounting rule OI20-928.
OI20-980 C Cost of goods sold - offset account for costing overhead Represents the offset account to accounting rule OI20-981.
OI20-981 C Cost of goods sold - costing overhead Represents any overhead added after the subtotal for standard cost in the product costing model. For details, see the help text for field '035 Create account entries for COGS overhead' in (CAS900). The combined amount of account entries based on OI20-981 and OI20-971 is equal to the amount in the UCDCOS field in the sales statistics.

OI30: Cash Payment

When applied

Account entries are created when cash payments are transferred to the general ledger and accounts receivable in 'Cash Desk. Transfer to FAM' (OIS218).

References

See Handling Cash Payments of Invoices.

Accounting rules for OI30: Cash payment

Rule D/C Name Description
OI30-100   Accounts receivable The debtor's control account on which the invoice is automatically booked in the General Ledger.
OI30-111 C VAT payable 1 Used when the 'VAT reported on payment day' check box is left cleared for the VAT code in 'VAT Code. Open'(CRS030).
OI30-112 C VAT payable 2 Used when the 'VAT reported on payment day' check box is left cleared in combination with VAT method 2 or 3 in (CRS030).
OI30-186   Positive payment variance Represents the allowed payment variance, as defined in 'Cash Desk. Open' (OIS210/F).
OI30-187   Negative payment variance Represents the allowed payment variance, as defined in 'Cash Desk. Open' (OIS210/F).
OI30-195   Drafts not remitted This accounting rule has a dual function. It represents 1) the accounts receivable account for drafts, and 2) the account for checks (cannot be an accounts receivable account). Its function is managed by exceptions in (CRS395) and (CRS396). The accounting rule is applied when the invoice belongs to payment class 2 or 4.
OI30-196   Drafts remitted for collection  
    Rounding off Represents the difference between the total of the invoice lines and the invoice total, rounded off according to the rounding-off category specified in 'Currency. Connect Rounding-off Rules' (CRS053).
OI30-198   Drafts remitted for collection - summarized  
OI30-301 C Realized exchange rate gain Represents the capital gain that arises when invoices that were entered in a foreign currency are settled using a different exchange rate.
OI30-302 D Realized exchange rate loss As OI30-301, but refers to the capital loss instead.
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