In SAP MM ECC6.0, assume the following consumable scenario and answer the question:
. Account Assignment "K" for cost center
. Item category " " (blank) for standard
. Material master is entered in the consumable PO
. PO Quantity 100
. Net Price per unit $50
. No other pricing condition
. 40% distribute to cost center 4100, 60% distribute to cost center 1000
. Item set at GR-Non Valuated
Assume a goods receipt of 10 pc was done earlier and invoice verification for the 10 pc has already been carried out. A second goods receipt of 70 pc subsequently was executed, if we were to post an invoice for the 70 pc now; what are the expected cost accounting postings ? (Assume Tax = 10%)
(more than one answers)
(A) Cost center 4100 posted with $ 1650 and Cost center 1000 posted with $ 2200 if the Partial invoice has been set to “Apportion IR quantities to GR quantities one after another”.
(B) Cost center 4100 posted with $ 1500 and Cost center 1000 posted with $ 2000 if the Partial invoice has been set to “Apportion IR quantities to GR quantities one after another”.
(C) Cost center 4100 posted with $ 1400 and Cost center 1000 posted with $ 2100 if the Partial invoice has been set to “Apportion IR quantities to GR quantities proportionately”.
(D) Cost center 4100 posted with $ 1540 and Cost center 1000 posted with $ 2320 if the Partial invoice has been set to “Apportion IR quantities to GR quantities proportionately”.
(E) Cost center 4100 posted with $ 1600 and Cost center 1000 posted with $ 2400 if the Partial invoice has been set to “Apportion IR quantities to GR quantities proportionately”.
.
. Account Assignment "K" for cost center
. Item category " " (blank) for standard
. Material master is entered in the consumable PO
. PO Quantity 100
. Net Price per unit $50
. No other pricing condition
. 40% distribute to cost center 4100, 60% distribute to cost center 1000
. Item set at GR-Non Valuated
Assume a goods receipt of 10 pc was done earlier and invoice verification for the 10 pc has already been carried out. A second goods receipt of 70 pc subsequently was executed, if we were to post an invoice for the 70 pc now; what are the expected cost accounting postings ? (Assume Tax = 10%)
(more than one answers)
(A) Cost center 4100 posted with $ 1650 and Cost center 1000 posted with $ 2200 if the Partial invoice has been set to “Apportion IR quantities to GR quantities one after another”.
(B) Cost center 4100 posted with $ 1500 and Cost center 1000 posted with $ 2000 if the Partial invoice has been set to “Apportion IR quantities to GR quantities one after another”.
(C) Cost center 4100 posted with $ 1400 and Cost center 1000 posted with $ 2100 if the Partial invoice has been set to “Apportion IR quantities to GR quantities proportionately”.
(D) Cost center 4100 posted with $ 1540 and Cost center 1000 posted with $ 2320 if the Partial invoice has been set to “Apportion IR quantities to GR quantities proportionately”.
(E) Cost center 4100 posted with $ 1600 and Cost center 1000 posted with $ 2400 if the Partial invoice has been set to “Apportion IR quantities to GR quantities proportionately”.
.
Answer: B, C
ReplyDeleteIn Partial Invoice Indicator "distribute one after another or in sequence", the cost has to be distributed fully to one cost center before the cost is to be posted to the next cost center.
ReplyDeleteCost Center 4100 40% x $5000 = $2000
Cost Center 1000 60% x $5000 = $3000
At the first goods receipt of 10, the total cost of $500 is posted to Cost Center 4100.
At the second goods receipt of 70 ($3500)
. $1500 (remaining from $2000) posted to cc 4100
. $2000 (balance) all posted to cc 1000
Partial Invoice Indicator "distribute proportionately", the cost is always distribute according to the distribution ratio recorded in the PO line item:
ReplyDeleteTherefore, the second goods receipt of 70 ($3500)
. cc 4100 (40% x $3500) = $1400
. cc 1000 (60% x $3500) = $2100