Set Subsequent Account Assignments
Application component: Contract Accounts Receivable and Payable
App type: SAP GUI
Description: You can enter the following account assignments in business partner items in the posting document in Contract Accounts Receivable and Payable: Business area Segment Profit center  If you have not used one these account assignments up to now, but want to use it in the future, you can only do so in new documents. You cannot change any of these account assignments subsequently in documents that were already posted, since this would cause errors in the reconciliation with the general ledger. As a result, the account assignments are also missing in follow-on postings that arise due to clearing or other follow-on processes (such as cash discounts, payment surcharges, interest, exchange rate differences, or down payments on statistical request) for these documents. For key date evaluations of open items, balances without account assignment remain until the last items without account assignment are cleared. To keep this from happening, you can use a prepared enhancement to add a second set of account assignment fields in your business partner items. The added account assignment fields then receive the additional designation Assigned Subsequently to Account (for example Profit Center (Assigned Subsequently to Account)). If the original account assignments are not set, after implementing the enhancement, fill the additional fields with the appropriate account assignments using a mass activity (on the SAP Easy Access screen under Changeovers in Live System  Set Subsequent Account Assignments in Business Partner Items; transaction FP_KMIG). The system derives the appropriate account assignment using event 0949. You have to define this event to meet your requirements. You can use these subsequently set account assignments as follows: Follow-on postings for items with subsequent account assignment receive the account assignments in exactly the same way as if the original fields in the business partner item had had these account assignments. The system takes follow-on postings into account for:Clearing (cash discounts, payment surcharges, exchange rate differences, down payments on request, charges on request) Write-off (expense or revenue) Interest Calculation The goal is for all postings to have account assignment to the income statement, and not to allow any new, open business partner items to be created without account assignment. Therefore, the system always takes into account all subsequently set account assignments, without taking a key-date-dependent view, as with reports on open items. The clearing posting on the receivables account or payables account is not affected by the subsequent account assignments, since the clearing of an item always has to be posted with the same account assignments as were used when the item was created. Valuation gains and valuation losses resulting from foreign currency valuation also receive their account assignments as if the account assignments were already entered in the original fields in the business partner items. You can also take the subsequent account assignments into account for key date evaluations of open items (reclassification, aging, foreign currency valuation). For each company code, enter the key date, starting from which this should take place, in Customizing for Contract Accounts Receivable and Payable under Closing Operations  Define Settings for Subsequent Account Assignments.  The system then displays the balances and all required adjustment postings for receivables and payables as if the original account assignment fields were set. Since the general ledger still records the balances without account assignment, the system proposes additional adjustment postings, that you can post from the SAP Easy Access screen under Periodic Processing  Closing Preparation  Adjustments for Subsequent Account Assignment (transaction FPACCADJ). Using these adjustments, the system reduces the balances without account assignment using the adjustment accounts for receivables and payables, and builds up balances with account assignment. As a result of this adjustment, the receivables and payables for postings from subsequent account assignments appear in the balance sheet as if they were originally entered with these account assignments. Note The entries in the Customizing activity Define Settings for Subsequent Account Assignments then also cause the enrichment of account assignments for key date evaluations, if no subsequent account assignments were set, but an enrichment was made at event 0945 during the general ledger transfer. All adjustment postings for receivables and payables then inherit the account assignments that the system added during the general ledger transfer. For more information, see the documentation for event 0945.