You create a subcontracting purchase order with account assignment. This issue is valid for all account assignment categories except when you are posting to valuated special stock E or Q.
At goods receipt, the accounts assigned to transaction keys BSV and FRL are not triggered in the FI document.
Example 1. Goods receipt for subcontracting purchase order without account assignment
In a goods receipt for a subcontracting purchase order without account assignment the system posts the value of the external service (net order value referring to the quantity of goods received) to the external service account (FRL) for the debits and to the GR/IR clearing account (WRX) for the credits (purchase account management is not activated):
01 BSX stock posting for the delivered material (1a)
02 WRX GR/IR clearing account (2a)
03 BSV stock change account (1b)
04 FRL external service (2b)
05 BSX stock posting for the components (3a)
06 GBB consumption posting for the components (3b)
When the finished material in a subcontracting purchase order has account assignment, we do not post the goods receipt to stock. The posting key BSX is not used. We post to the key KBS instead. As we do not post to BSX, there are no changes in the stock and the BSV posting is not required. The document can only be balanced if we post KBS = WRX. If the FRL line is added there is no way to balance the document. It is for this reason that the FRL posting is not triggered in this case.
Example 2. Goods receipt for subcontracting purchase order with account assignment
When the finished material in a subcontracting purchase order has account assignment, the following accounting document will be posted (purchase account management is not activated):
01 KBS consumption
02 WRX GR/IR clearing account
03 BSX stock posting for the components
04 GBB consumption posting for the components
- Materials Management (MM)
- SAP ERP Core Component
- SAP ERP
- SAP enhancement package for SAP ERP
- SAP enhancement package for SAP ERP, version for SAP HANA
- SAP S/4HANA
subcontracting, account assignment, BSV, FRL, goods receipt, Lohnbearbeitung, Bestandsveränderung, Kontierung, kontiert, Fremdleistung , KBA , MM-IM-GR-SC , Subcontracting , Problem
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