SAP Q&A : What is Account Assignment Category in SAP?

To know what is Account Assignment Category in SAP you must Know the what is  Consumable material, & how the procurement of Consumable item Done

Consumable Material :
: Material that 
  • are not subject to inventory management at the store location,
  • are not managed at value basis in Inventory management
  • material which procured with/without maintaining the material master record
  • Eg.
    • Stationery Items,
    • Computer operating systems,
    • Company promotion item
Procurement Of Consumable Material :
  •  Consumable material master creating using  Following Material type 
    • UNBW:Non Valuated materials
    • NLAG: Non stock material
  • you have to Create the PO using T Code- ME21N
  • select the material if you created under material type UNBW / NLAG or Directly write description in material description field without selecting any number in item code
  • when you press enter , system will ask you to select the item code or maintain the account assignment Category 


What is account assignment Category 
  • when you Create the materiel in SAP, you maintain the material valuation in material master , but in case Consumable item you don't maintain the valuation .
  •  but in Finance prospective, you must maintain the material valuation & here come the  account assignment Category  in picture
  • When you want to procure the Consumable items you must specify the account assignment Category
  • account assignment Category determine 
    • the account assignment object category that is to be charged ((cost center, sales order, and so on))
    • which account assignment data you must provide
    • which account are debited when goods receipt or Invoice is posted
Account Assignment Categories
Description
Required account assignment data
Asset (A)
Main asset number and sub-number
Order ( F)
Order and G/L account number
Production order
Production order number
Cost center(K)
Cost center and G/L account number
Sales order (C)
Sales order and G/L account number
Individual customer requirement(E)
Sales order and G/L account number
Project
Project and G/L account number
Unknown
None

Note: You can change the account assignment category after entering the item provided that field selection has been set up accordingly in Customizing

ACCOUNT ASSIGNMENT CATEGORY RELATED TRANSACTION CODES
SPRO - Customizing - Edit Project   Basis - Customizing Project Management (IMG)
OBYC - C FI Table T030   FI - Basic Functions
OKB9 - Change Automatic Account Assignment   CO - Overhead Cost Controlling
ME21N - Create Purchase Order   MM - Purchasing
OME9 - C MM-PUR Acct. Assignment Categories   MM - Basic Functions
MIRO - Enter Incoming Invoice   MM - Invoice Verification
ME51N - Create Purchase Requisition   MM - Purchasing
MIGO - Goods Movement   MM - Inventory Management
FS00 - G/L acct master record maintenance   FI - Basic Functions
KA02 - Change Cost Element   CO - Overhead Cost Controlling
OMS2 - Maintain Material Types   Logistics - Material Master
OLME - IMG View: Purchasing   MM - Basic Functions
ME22N - Change Purchase Order   MM - Purchasing
RZ20 - CCMS Monitoring   Basis - Monitoring
SE16 - Data Browser   Basis - Workbench Utilities

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