Accounting Rules for MM - Materials Management

MM10: Internal Stock Receipts

When applied

Account entries are created when stock is received using a requisition order in 'Req/Distr Order. Open' (MMS100). A prerequisite is that alternative 40='Requisition order return' is selected in the 'Stock transaction type' field in 'Req/Distr Order Type. Open' (CRS200) for the order type used for the order.

References

See .

Accounting rules for MM10: Internal stock receipts


Rule	D/C	Name	Description
MM10-280		Rounding-off
MM10-600	D	Claim against receiving facility	Represents the claim on the division that received distributed goods, provided that another facility created the requisition order. The account entry is negative since the claim refers to a return.
MM10-610	C	Debt against delivering facility	Represents debts to the other facility (negative since it is a return).
MM10-620	C	Internal revenue	Represents the revenue for the facility that owns the goods (negative since it is a return). Only used with MUC triggers 1 and 2.
MM10-907	C	Offset account	Only used with MUC triggers 0 and 1. With MUC trigger 0 it represents the account for internal revenue to be credited. With MUC trigger 1, the credit account entry is booked on a clearing account. To select the appropriate account, use a dynamic object in the accounting string. You can use dynamic object &PFRTO in 'Accounting Rule. Set' (CRS395) to distinguish between different transactions in a MUC scenario.
MM10-910	D	Inventory	Represents the inventory accounting price of the item. Only used for inventory items.
MM10-971	C	Cost of goods sold	Only used with MUC triggers 1 and 2. With MUC trigger 1, it represents the cost for the facility that owns the goods. The cost is negative since it refers to a return. With MUC trigger 2 it represents the cost paid to another facility. This cost is negative as well. You can use dynamic object &PFRTO in (CRS395) to distinguish between different transactions in a MUC scenario.

MM20: Internal Stock Issues

When applied

The basis for the account entries is created when stock is issued using a requisition order in 'Req/Distr Order. Open' (MMS100). A prerequisite is that alternative 41='Requisition order issue' is selected in the 'Stock transaction type' field in 'Req/Distr Order Type. Open' (CRS200) for the order type used for the order. The actual account entries are created in 'Internal Account Entry. Create' (CAS950).

References

See .

Accounting rules for MM20: Internal stock issues


Rule	D/C	Name	Description
MM20-280		Rounding-off
MM20-600	D	Claim against receiving facility	Represents the claim if another facility created the requisition order.
MM20-610	C	Debt against delivering facility	Represents the debt to another facility.
MM20-620	C	Internal revenue	Represents the revenue for the facility that owns the goods. Only used with MUC triggers 1 and 2.
MM20-907	D	Offset account	Only used with MUC triggers 0 and 1. With MUC trigger 0 it represents the cost. With MUC trigger 1 it represents the clearing account. To select the appropriate account, use a dynamic object in the accounting string. You can use dynamic object &PFRTO in 'Accounting Rule. Set' (CRS395) to distinguish between different transactions in a multi-unit coordination scenario.
MM20-910	C	Inventory	Represents the inventory accounting price of the item. Only used for inventory items.
MM20-971	D	Cost of goods sold	Only used with MUC triggers 1 and 2. Represents the cost for the facility that owns the goods, or the cost paid to another facility if MUC 2. You can use dynamic object &PFRTO in (CRS395) to distinguish between different transactions in a MUC scenario.

MM30: Physical Inventory

When applied

The basis for the account entries is created when inventory is increased or decreased as a result of running 'Physical Inventory. Perform' (MMS300) or 'Physical Inventory. Quick Entry' (MMS310). The actual account entries are created in 'Internal Account Entry. Create' (CAS950).

References

See .

Accounting rules for MM30: Physical inventory


Rule	D/C	Name	Description
MM30-908		Physical inventory variance	Represents the variance cost.
MM30-910		Inventory	Represents the inventory accounting price of the item. Only used for inventory items.

MM40: Reclassifications

When applied

The basis for the account entries is created when an item is reclassified in 'Balance Identity. Reclassify' (MMS130), provided that the reclassification is made from one item number to another and that the two items have different inventory values. The actual account entries are created in 'Internal Account Entry. Create' (CAS950).

References

See .

Accounting rules for MM40: Reclassifications


Rule	D/C	Name	Description
MM40-910		Inventory	Represents the difference between the old item and the new one.
MM40-914		Cost for reclassification	Represents the difference between the old item and the new one.

MM50: Distribution between Warehouses

When applied

The basis for the account entries is created when goods are transferred between different warehouses in 'Req/Distr Order. Open' (MMS100). A prerequisite is that alternative 51 = 'Distribution order issue' is selected in the 'Stock transaction type' field in 'Req/Distr Order Type. Open' (CRS200) for the order type used for the order. The actual account entries are created in 'Internal Account Entry. Create' (CAS950).

Accounting rules for MM50: Distribution between warehouses


Rule	D/C	Name	Description
MM50-280		Rounding-off
MM50-600	D	Claim against receiving facility	Represents the claim on another division for distributed goods.
MM50-610	C	Debt against delivering facility	Represents the debt to another division for distributed goods.
MM50-620	C	Internal revenue	Represents the internal price a facility in one division must pay for spare parts or services delivered from a facility in another division. Only used with MUC triggers 1 and 2.
MM50-907		Offset account for stock transactions	Represents the offset account to the inventory account when goods are 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 triggers 0 and 1.
MM50-909		Goods received/not invoiced	Represents the goods in transit between warehouses in different facilities. Used when check box '045 Create account entries - goods in transit' is selected in 'Settings - Cost Accounting' (CAS900/E)0/E). Only used with MUC triggers 1 and 2.
MM50-910		Inventory	Represents the inventory accounting price of the item. Only used for inventory items. You can use the dynamic object &PFRTO in 'Accounting Rule. Set' (CRS395) to distinguish between the different transactions in a MUC scenario.
MM50-911		Purchase price difference	Represents any difference between the internal transfer price in (MFS001) and the standard cost in the two facilities. Only used for standard-costed items.
MM50-951		Delivered/not invoiced	Represents the goods in transit between warehouses in different facilities. Only used for MUC triggers 1 and 2. Used when check box '045 Create account entries - goods in transit' is selected in 'Settings - Cost Accounting' (CAS900/E).
MM50-971	D	Cost of goods sold	Represents the value of the distributed goods in the delivering facility. Only used with MUC triggers 1 and 2.

MM60: Catch Weight Adjustments

When applied

Stock transaction type 95 is used for catch weight adjustments. These transactions are normally not accounted for (because the transaction quantity is 0). But if catch weight cost is used, all changes in catch weight must be accounted for.

Accounting rules for MM60: Catch weight adjustments


Rule	Name	Description
MM60-910	Inventory	Represents the value of the catch weight adjustment on the inventory account.
MM60- 952	Received invoice price	Represents the cost /revenue of the catch weight adjustment if periodic accounting is used. Only used with periodic accounting, that is, if alternative 2 is selected in the '010 Inventory system' field and also alternative '340 Create periodic account entries' is selected in 'Settings – Cost Accounting' (CAS900/E). (Period account entries for Historic Actual Cost are created in CAS450).
MM60- 956	Catch weight diff	Represents the cost /revenue of the catch weight adjustment.
MM60- 988	Material cost (Period accounting)	Represents the cost /revenue of the catch weight adjustment if periodic accounting is used. Only used with periodic accounting, that is, if alternative 2 is selected in the '010 Inventory system' field and also alternative '340 Create periodic account entries' is selected in 'Settings – Cost Accounting' (CAS900/E). (Period account entries for Historic Actual Cost are created in CAS450).
MM60-990	Rounding off (Period accounting)