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.
- 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. |
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| 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. |
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| 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. |
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| 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. |
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| 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. |
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| 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. |
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| 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. |
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| 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. |
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| 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. |
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| 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 |