You are on page 1of 10

Accounting Entries in SAP

S
No

Transaction

T Code

Other
Info

GL
Account

Accounting Entry

Remarks

Procure to Pay Cycle


1

Goods Receipt without QA Check

MIGO

Mvt 101

Goods Receipt with QA Check

MIGO

Mvt 103

Release GR Blocked Stock

MIGO

Mvt 105

Excise Invoice Posting

J1IEX

Service Entry Sheet

ML81N

Invoice Verification - LIV

Invoice Verification OF Custom duty /freight etc

MIRO / MIR7

MIRO / MIR7

202000
106608
106604
106606

Dr. Inventory A/c


Cr. GR/IR Clearing A/c
Cr. Freight Clearing A/c
Cr. Customs Duty Clearing A/c

Upto 202029
If any. Same like to other Provision A/c
If any

No Accounting Entry

202000
106608
106604
106606
402200

Dr. Inventory A/c


Cr. GR/IR Clearing A/c
Cr. Freight Clearing A/c
Cr. Customs Duty Clearing A/c
Dr/Cr Price Difference A/c

Upto 202029

208001
208061
208081
208460

Dr. CENVAT Input BED A/c


Dr. CENVAT Input ECS A/c
Dr. CENVAT Input SHE A/c
Cr. CENVAT Input Clearing A/c

Upto 208011
Upto 208071
Upto 208091

106608

Dr. Expense A/c


Cr. GR/IR Clearing A/c

106608
208460
205305
106000

Dr. GR/IR Clearing A/c


Dr. Cenvat Input Clearing A/c
Dr. VAT Receivable A/c
Cr. Vendor A/c (Accounts Payable)

Upto 106008

106606
106604
106000

Dr. Custom Duty Clearing A/c


Dr. Frieght Clearing A/C
Cr. Vendor A/c (Accounts Payable)

Upto 106008

If any. Same like to other Provision A/c


If any
If there is any change in price, between GR & IR

Payment to Vendor

F-53 / F-58

106000
103502

Dr. Vendor A/c (Accounts Payable)


Cr. Bank Account A/c

Upto 106008

Payment to Foreign Vendor

F-53 / F-58

106000
103502
407901

Dr. Vendor A/c (Accounts Payable)


Cr. Bank Account A/c
Dr/Cr Exchange Fluctuation A/c

Upto 106008

Production Related Transactions


10 Goods Issued to Production

MIRO

Mvt 261

401000
202000

Dr. Material Consumption A/c


Cr. Inventory A/c

Upto 401006
Upto 202029

11 Goods Receipt to Warehouse from Process Order

MIGO

Mvt 101

202000
402000

Dr. Inventory A/c


Cr. Change in Inventory A/c

Upto 202029

12 Variance Calculation on Prodction Order Settlement

KO88

402200
402000

Dr/Cr Price Difference A/c


Cr/Dr Change in Inventory A/c

This is month end process

13 WIP Calculation

KKAX

202036
402001

Dr. WIP Account


Cr. Change in WIP A/c

This is month end process

Order to Cash Cycle


14 Goods Delivery to Customer - PGI
(Outbound Delivery)

VL01N

15 Raising of Sales Invoices

VF01

16 Raising of Excise Invoices

J1IIN

402300
202000

Dr. Cost of Goods Sold A/c


Cr. Inventory A/c

203000
301000
208440
106100
106613
106615
406005
106615
406003

Dr. Customer A/c ( Accounts Receivable)


Cr. Sales A/c
Cr. CENVAT Output Clearing A/c
Cr. VAT Payable A/c
Cr. Pro Fright O/w Claim A/c
Cr. Pro Export Exp A/c
Dr. Freight Outward-XP A/c
Cr. Pro Export Exp A/c
Dr. Commissn On XP Sales A/c

If any. Collecting from Customer


If any. Not Collecting from Customer.
Freight Outward - XP A/c is Expense A/c
If any. Not Collecting from Customer.
Commissn On XP Sales A/c is Expense A/c

208440
106201
106221
106241

Dr. CENVAT Output Clearing A/c


Cr. Excise BED Payable A/c
Cr. Excise ECS Payable A/c
Cr. Excise SHE Payable A/c

Upto 106211
Upto 106231
Upto 106251

Upto 202029

Upto 203004
Upto 301004

17 Accounting Entry in case of Sale of Scrap

VF01

203000
302027
208440
106100
106126

Dr. Customer A/c ( Accounts Receivable)


Cr. Income From Scrap Sale A/c
Cr. CENVAT Output Clearing A/c
Cr. VAT Payable A/c
Cr. TCS - Scrap Sales

18 Raising of Excise Invoices for Scrap

J1IIN

208440
106201
106221
106241

Dr. CENVAT Output Clearing A/c


Cr. Excise BED Payable A/c
Cr. Excise ECS Payable A/c
Cr. Excise SHE Payable A/c

Upto 106211
Upto 106231
Upto 106251

103501
203000

Dr. Bank Account A/c


Cr. Customer A/c ( Accounts Receivable)

Upto 203004

103501
203001
407901

Dr. Bank Account A/c


Cr. Customer A/c ( Accounts Receivable)
Dr/Cr Exchange Fluctuation A/c

19 Receipt of Amount from Customer

20 Receipt of Amount from Foreign Customer

F-28

F-28

Upto 203004

Sub Contracting
21 When Goods Issued to Sub Contractor

No Accounting entry

22 Goods receipt from Sub Contractor

23 Invoice Verification Job Work

24 Payment to Vendor

MIRO

F-53 / F-58

401000
202000
403019
106608
202021
402000

Dr Material Consumption A/c


Upto 401006
Cr Inventory A/c
Upto 202029
Dr Sub Contracting Charges A/c
Cr GR/IR Clearing A/c
Dr Inventory Semi Finished / Finished GoodsUpto 202029
Cr Change in Inventory A/c

106608
208501
106000

Dr. GR/IR Clearing A/c


Dr. Service Tax Unpaid A/c
Cr. Vendor A/c (Accounts Payable)

106000
103502

Dr. Vendor A/c (Accounts Payable)


Cr. Bank Account A/c

Upto 208551
Upto 106008

Upto 106008

Service Tax Entries


25 FI Invoice Booking with Service Tax

FB60
208501
208521
208541
106000

Dr. Expense A/c


Dr. Service Tax Unpaid A/c
Dr. Service Tax ECS Unpaid A/c
Dr. Service Tax SHE Unpaid A/c
Cr. Vendor A/c (Accounts Payable)

Upto 208511
Upto 208531
Upto 208551
Upto 106008

26 Transfer of Service Tax Unpaid to Service Tax Paid

S_AC0_52000644

208501
208521
208541
208601
208521
208541

Dr. Service Tax Paid A/c


Dr. Service Tax ECS Paid A/c
Dr. Service Tax SHE Paid A/c
Cr. Service Tax Unpaid A/c
Cr. Service Tax ECS Unpaid A/c
Cr. Service Tax SHE Unpaid A/c

Upto 208511
Upto 208531
Upto 208551
Upto 208651
Upto 208531
Upto 208551

27 Service Tax Utilization

J2IUN

106201
106221
106241
208001
208061
208081
208601
208621
208641
208301
208361
208381

Dr. Excise BED Payable A/c


Dr. Excise ECS Payable A/c
Dr. Excise SHE Payable A/c
Cr. CENVAT Input BED-RG23A A/c
Cr. CENVAT Input ECS-RG23A A/c
Cr. CENVAT Input SHE-RG23A A/c
Cr. Service Tax Paid A/c
Cr. Service Tax ECS Paid A/c
Cr. Service Tax SHE Paid A/c
Cr. PLA BED A/c
Cr. PLA ECS A/c
Cr. PLA SHE A/c

Upto 106211
Upto 106231
Upto 106251
Upto 208011
Upto 208071
Upto 208091
Upto 208611
Upto 208631
Upto 208651
Upto 208311
Upto 208371
Upto 208391

GTA Entries
28 GTA Invoice Bookin - Credit Available

FB60

208700
208710
208720
106300
106310
106320

Dr. GTA ST Receivable


Dr. GTA ST ECS Receivable
Dr. GTA ST SHE Recble
Cr. GTA STax Payable
Cr. GTA EC STax Payable
Cr. GTA SHEC STax Payble

FB60

208730
208730
208730
106300
106310
106320

Dr. GTA Refundable


Dr. GTA Refundable
Dr. GTA Refundable
Cr. GTA STax Payable
Cr. GTA EC STax Payable
Cr. GTA SHEC STax Payble

FB60

405013
405013
405013
106300
106310
106320

Dr. Service Tax


Dr. Service Tax
Dr. Service Tax
Cr. GTA STax Payable
Cr. GTA EC STax Payable
Cr. GTA SHEC STax Payble

(GTA Service Tax on Inward )

29 GTA Invoice Bookin - Refundable


(GTA Service Tax on Export )

30 GTA Invoice Bookin - No Refund & No Credit


(GTA Service Tax on Outward )

CIN / Exsice Entries


31 Inward Excise Invoice Posting - Goods Receipt

J1IEX

208001
208061
208081
208460

Dr. CENVAT Input BED A/c


Dr. CENVAT Input ECS A/c
Dr. CENVAT Input SHE A/c
Cr. CENVAT Input Clearing A/c

32 Invoice Verification

MIRO

106608
208460
205305
106000

Dr. GR/IR Clearing A/c


Dr. Cenvat Input Clearing A/c
Dr. VAT Receivable A/c
Cr. Vendor A/c (Accounts Payable)

Upto 208011
Upto 208071
Upto 208091

Upto 106008

33 Raising of Sales Invoices

VF01

203000
301000
208440
106100

Dr. Customer A/c ( Accounts Receivable)


Cr. Sales A/c
Cr. CENVAT Output Clearing A/c
Cr. VAT Payable A/c

Upto 203004
Upto 301004

34 Payment of Exise duty in PLA

F-53

208401
103502

Dr. PLA Hold A/c


Dr. Bank A/c

Upto 208411

35 Updation of TR6

J1IH

208301
208321
208341
208401

Dr. PLA BED A/c


Dr. PLA ECS A/c
Dr. PLA SHE A/c
Cr. PLA Hold A/c

Upto 208311
Upto 208331
Upto 208351
Upto 208411

36 Monthly Utilization

J2IUN

106201
106221
106241
208001
208061
208081
208601
208621
208641
208301
208361
208381

Dr. Excise BED Payable A/c


Dr. Excise ECS Payable A/c
Dr. Excise SHE Payable A/c
Cr. CENVAT Input BED-RG23A A/c
Cr. CENVAT Input ECS-RG23A A/c
Cr. CENVAT Input SHE-RG23A A/c
Cr. Service Tax Paid A/c
Cr. Service Tax ECS Paid A/c
Cr. Service Tax SHE Paid A/c
Cr. PLA BED A/c
Cr. PLA ECS A/c
Cr. PLA SHE A/c

Upto 106211
Upto 106231
Upto 106251
Upto 208011
Upto 208071
Upto 208091
Upto 208611
Upto 208631
Upto 208651
Upto 208311
Upto 208371
Upto 208391

37 Inward Excise Invoice Posting - Asset Receipt

208101
208161
208181
208201
208640

Dr. CENVAT Input BED RG23C A/c


Dr. CENVAT Input ECS RG23C A/c
Dr. CENVAT Input SHE RG23C A/c
Dr. CENVAT Hold RG23C A/c
Cr. CENVAT Input Clearing A/c

Upto 208111
Upto 208171
Upto 208191
Upto 208211

38 Outward Excise Invoice Posting - Asset Sale

208440
106201
106221
106241

Dr. CENVAT Output Clearing A/c


Cr. Excise BED Payable A/c
Cr. Excise ECS Payable A/c
Cr. Excise SHE Payable A/c

203000
500100
208440
208440

Dr. Customer A/c


Cr. Clearing Account - Sale of Assets
Cr. CENVAT Output Clearing A/c
Cr. CENVAT Output Clearing A/c

39 Raising of Sales Invoices - for Asset

VF01

Upto 106211
Upto 106231
Upto 106251

Upto 203004

208440

Cr. CENVAT Output Clearing A/c

Other Transactions
40 Advance Payament to Vendors

F-48

205912
103502

Dr. Vendor A/c (Advance Payment Vend)


Cr. Bank A/c

41 Advance Receipt from Customers

F-29

103501
106901

Dr. Bank A/c


Cr. Customer A/c (Adv Pmt frm Customer)

For foreign Vendors 106902

BRS Transactions
42 Outgoing Checks

FF67

103502
103500

Dr. Outgoing checks A/c


Cr. Main Bank A/c

43 Incoming Checks

FF67

103500
103501

Dr. Main Bank A/c


Cr. Incoming A/c

44 Direct Deposit in Bank

FF67

103500
103503

Dr. Main Bank A/c


Cr. BRS A/c

45 Bank Charges

FF67

407007
103500

Dr. Bank Charges A/c


Cr. Main Bank A/c

46 Interest Received

FF67

103500
103503

Dr. Main Bank A/c


Cr. BRS A/c

Other Inventory Transactions


47 Stock Transfer from Plant to Plant

MIGO

202000
202000

Dr. Inventory A/c ( Receiving Plant)


Cr. Inventory A/c ( Sending Plant)

402200

Dr/Cr Price Difference A/c

Upto 202029
Upto 202029
(Due to any difference between the standard
costs between the two locations)

48 Revaluation of Stock

MR21

202000
401028

Dr/Cr Inventory A/c


Dr/Cr Gain/Loss from Revaluation A/c

Upto 202029

49 Physical verification / Shortages and excesses

MI07

202000
401018

Dr/Cr Inventory A/c


Dr/Cr Inventory Difference A/c

Upto 202029

50 Goods issue for Sampling

MIGO

Mvt 333

401000
202000

Dr. Material Consumption A/c


Cr. Inventory A/c

Upto 401006
Upto 202029

51 Goods issue for Scrapping

MIGO

Mvt 551

401022
202000

Dr. Scrap Loss A/c


Cr. Inventory A/c

Upto 202029

52 Goods issue for Scrapping through Quality Inspection

MIGO

Mvt 551

401022
202000

Dr. Scrap Loss A/c


Cr. Inventory A/c

Needs to assign Cost Center

53 Goods issue to Cost Center

MIGO

Mvt 201

401000

Dr. Material Consumption A/c

Upto 401006

202000

Cr. Inventory A/c

Upto 202029

Asset Transactions

In Rubamin there is no direct asset procurement. It is routed through internal orders only
54 Asset Receipt

MIGO

55 Settlement of Internal Order


( First level settlement of Internal Order )

Mvt 101

410045
106608

Dr. Capital Expenditure A/c


Cr. GR/IR Clearing A/c

For asset procurement all asset materials to be


created under Valuation class 9100 only.

KO88

500012
410045

Dr Capital Work In Progress A/c


Cr. Capital Expenditure A/c

56 Settlement of Internal Order


( First level settlement of Internal Order )

KO88

500000
500012

Dr Asset A/c
Cr Capital Work In Progress A/c

Upto 500009 based on Asset Class

57 Depreciation Posting

AFAB

408000
550000

Dr. Depreciation A/c


Cr. Accumulate Depreciation A/c

Upto 408012
Upto 550008

58 Asset transfer Plant to Plant

ABUMN

500000
500000

Dr Asset A/c
Dr Asset A/c

Upto 500009 based on Asset Class


Upto 500009 based on Asset Class
Here Cost Center/ Profit Center / Plant will be
changed

59 Retairement of Asset

ABAON

500000
550000
500100
405032

Cr. Asset A/c


Dr. Accumulate Deprecition A/c
Dr. Clearing Account - Sale of Assets
Dr/Cr Profit / Loss on Sale of Asset

Upto 500009
Upto 550008

60 A/c Entry at the time of Sale document

VF01

203000
500100
208440
208440
208440

Dr. Customer A/c


Cr. Clearing Account - Sale of Assets
Cr. CENVAT Output Clearing A/c
Cr. CENVAT Output Clearing A/c
Cr. CENVAT Output Clearing A/c

Upto 203004