Account Assignment Category in SAP MM

Hello svr svr

Account Assignment Category

Material can be purchased as direct and indirect materials. or i can say stock & Non-stock materials. When you purchase Direct material , which is used in production of certain product ,and inventory is maintained , account assignment will be maintained in SAP through automatic account determination and you don't need account assignment at the time of PO.Whenever there is a material movement FI posting happens accordingly.

But when you procure Indirect or Non-stock material you need to supply the account assignment category for which the cost of purchase will be incurred.

For example when you select , Acct assn. cat "k" ( Cost center) you have to supply the COST CENTER and the G/L account number. In this case when you receive the material it will get consumed.

SAP PO can have account assignment categories like

Asset - A

Cost center- K

Order - F

Project - P etc.

In Other words, Account assignment category describes how the procured material is being used (for eg: Cost Center, Sales Order, etc). It also determines how the accounting entries made when a Gr document or Ir document is posted.

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

Hope this will help you a lot in understanding.

Thanks & Regards

Surbhi Bansal