What is Auxiliary Account?
CO account assignment objects are used to collect the costs and revenues of a sales order and update them in CO. The system assigns the costs and revenues to different CO account assignment objects.
In order to assign from SD into CO, there are many options. It is always to be distinguished between main and auxiliary account assignments.
- Main account assignments are real assignments. In one item, only one real assignment may be present.
- Auxiliary account assignments (max. 3 per order item) serve to collect the costs and revenues even in other divisions, parallel to the main account assignment, in order to be able to make separate analyses
USAGE
In ECC, Account-Assignment-Cagegory (AAC) – is a key indicating whether an item is to be assigned to an auxiliary account (such as a cost center).
The account assignment category determines which account assignment datails are required for the item (for example, cost center or account number). The same is configured in SPRO – MM – Purchasing – Account Assignment – Maintain AAC
In Simple Words, Account Assignment Category Determines How the Procured Material is Being Used (For Eg : For a cost Center, Profit Center, Etc). It also Describes What GL accounts are Changed When Goods Movements
Account assignment caregory is used at the time of creation of a purchase order, for non-stock items in Indirect Procurement, Indirect-PO (e.g. Drop-Shipment).
For normal PO (Direct-Procurement, stock-items, no AAC is required. At that time the GL-Account is determined thru Automatic-Account-Determination.
However, if the posting is directly to a costcenter(K) or Asset(A) or Auxiliary account (X or T) etc we need this AAC.You can see this at ME21n under item overview
Changes in GL in S/4 HANA
General Ledger Account and Cost Element got consolidated. Auxiliary Cost Element is likewise considered as GL.
Optional cost components are additionally made through exchange code FS00.Transaction code, for example, KA01, KA02, Ka03, KA06 does not exist anymore. SAP tables are still updated for GL SKA1 and SKB1 and so forth and for cost component CSKA and CSKB etc..
GL Account Type :
X – Balance Sheet Account/Accounts
N-Non-operating Expenses or Income
P-Primary Costs or Revenue
S-Secondary Costs
Cost Center default account task isn’t accessible at GL Account level. Default CO items can be kept up in Transaction code OKB9 which is exceptionally stable and useful.
Q: In ECC, when you post to a cost center and CO-PA at the same time, the cost center posting is statistical. In S/4 HANA with Attributed profitability segment on a cost center, is the cost center posting real or statistical?
A: In that case, the cost center posting would be real. SAP still uses the same logic of one real CO accounts assignments, so the attributed profitability segment would be the statistical object and the cost center would be the real object. At the time of assessments, most likely for the cost center at period ends, going from cost center to profitability segment, the probability segment would then become the real cost object.
Q: Can the COGS account split be done for the main cost component structure only or can it be done for the auxiliary cost component structure?
A: It can be done for any cost component structure. That is one of the parameters of a splitting profile in addition to chart of accounts and controlling areas. So yes, it can be split using any cost component structure.
Related Blog/Page
Overview of account-assignments in SD
https://wiki.scn.sap.com/wiki/display/SD/Overview+of+account+assignments+in+SD
Auxiliary Account Assignment Category
- Auxiliary Account Assignment Category just define which account assignment is allowed at line item, i.e. Cost Center, Order, etc
- Auxiliary Account Assignment Category ‘X’ or ‘T’
SAP Note 787350 – Auxiliary Account assignment to Asset
- Note 787350
- You can carry out an asset account assignment outside of fixed asset reconciliation accounts in the following exceptions:
- Down payments on the credit side and their clearings
- Fixed asset retirements via FB01
- In the case of an asset retirement , you won’t be able to use transaction F-92, you should use transaction FB01 instead.
- You can carry out an asset account assignment outside of fixed asset reconciliation accounts in the following exceptions:
353639 – CO line item reports: Display auxiliary account assignment
562169 – CO line item reports: WBS elements not displayed completely
- Also applicable for S/4HANA
Enhance the line item report with an appropriate user-defined field having the desired field length (for example, field name ZZOBJNR_N1) in accordance with Note no. 325546.
Correct the sections in program SAPLKAEP as described in the attachment.
Implement the following sections in the customer exit ‘001’ (Include ZXKAEPU01).
Configuration
Definition: Account Assignment Category: – A key indicating whether an item is to be assigned to an auxiliary account (such as a cost center).
The account assignment category determines which account assignment details are required for the item (for example, cost center or account number).
Generally used Account Assignment Categories are Cost Center (K) in case of Miscellaneous Purchases, Assets (A) in Capital Goods Purchases, (X or T) for Auxiliary Account etc…
You can configure Account Assignment Category in Transaction OME9 OR you can go with following path;
SPRO > MM > Purchasing > Account Assignment > Maintain Account Assignment Categories
Her you have to perform following Activities;
1. Check the attributes of the account assignment categories
2. Maintain the account assignment categories to suit your requirements
TCODE : OME9 , AAC = X for All aux.acct.assgts.
AccAssCat T in Config-Tcode OME9
In ME12N (PO Creation) the AAC (Account Assignment Category) is at line-item & as seen in below screen shot for AAC=X, displays the PO-Details, Account-Assignment TAB for PO.
Table EKPO (PO Details) stores the AccAssCat in Field KNTTP
These are fields which is req. to enter in case if the G/L account no. is unknown for the computer..
Most of the time it is done in case of consumable materials ie. for the material which are directly posted forthe consumption..
for eg..if we enter the acc cat cost center k, then system asks ato enter G/L account which shd be debit at the time of posting..
In the system it is stored at
SPRO > MM > Purchasing > Account Assignment > Maintain Account Assignment Categories
There are also many setting for Item catagory and assignbment cat…it stored inside..
SPRO > MM > Purchasing > Account Assignment > combination of Item cat/Acct assignment cat
Creating PO from Sales-ORder and Assigning Account Assignment Category in VOV6
Explain the meaning of Account Assignment category in VOV6 ?
When you want to create a purchase order from a sales order and you want to to assign a cost element or generaly cost object to this purchase order. in this case you could use this field filling it with the relevant indicator.
Two things,
1. Why VOV6 has account Assignment Category?
Ans. Sometimes, in order to fulfill Sales Order we need to do external procurement (PR). Especially when we are not manufacturing it. We can differentiate between different Purchase process on the basis of the combination of Item Category and Account Assignment Category. Thats why VOV6 contains both Item Category and Account Assignment Category
2. What is the use of Account Assignment Category?
Ans. Every PO raised by an user is a cost to the company. If we raise a PO we should know who is accountable (which department) and hence the G/L account to which cost will be booked against. Account assignment category is used for this purpose. With this we can display fields in PO like Sales Order, Cost Center, Internal Order etc.
Is it possible to trigger purchase requisitions for assets from PS (Material type – ASSET; MRP4: Individual/collective indicator – blank; no accounting view)? What Item category should we select? Scenario: Client wants to trigger PR’s from project for Laptops/desk tops, which are assets, from PS. Once GR done, it should update quantity but not value. –> You can not have two account assignment at the same time in the PO unless one is to be a statistical object or auxillary account assignment.
MP's S/4HANA 