Recently I have configured how the default G/L is fetching on PO, when we are not using any

material master for PO line item.

As we know when we use material master, It brings the G/Ls from valuation class (in material
master) from OBYC (from table T030).
As per accounting entry for standard PO, we need to maintain G/Ls for two transaction keys against
valuation class, these are BSX and WRX.

But If we use account assignment category K Cost center(or even any), then we need to maintain
G/L account for transaction key WRX and maintain manualy a G/L account to the PO line item.
Here I am introducing, G/L can be fetched from material group, so that we dont have to maintain
G/L account in PO line item.

Configurations
Step 1: Create Material Group
Create the material group from OMSF (If material group is not maintained in system). Else continue
with existing.

I have created a material group as TEST, which will be used in PO. Save your entry.
Step 2: Create Valuation Class
Go to t-code OMSK, and click on Valuation Class. Else continue with existing.
Click on New Entries, fill the value of valuation class and description. No need to maintain Account
Category Reference. Save your entry.
I have maintain valuation class 8004 and description Testing Purpose.
Step 3: Assign valuation Class to Material Group
Please go through the path SPRO-IMG-Materials Management-Purchasing-Material Master-Entry
Aids for Items Without a Material Master.

Here, maintain the new valuation class against the material group.
As Ive maintained 8004 for material group TEST.

Step 4:Assign General Modification to Account Assignment

You have to maintain the general modification (account modification) to account assignment
category, which you will use at the time of PO creation.

Go to SPRO-IMG-Materials Management-Purchasing-Account Assignment-Maintain Account

Assignment Categories/OME9
Here, maintain the general modification for account assignment K (const center)
Step 5: Maintain G/L against Valuation Class
Now we have to maintain G/L account for this valuation class on transaction key GBB along with
General Modification VBR

And maintain WRX for GR/IR clearing account. For WRX we dont have to use Valuation Class, Just
assign the G/L for blank valuation class.
Use T-code OBYC

Here maintain the G/L which will be expenses account for PO (as instead of Inventory Stock
Account)

Maintain As per screen shot above.

I have maintain G/L account 270001 against valuation class 8004.
Maintain the G/L like above figure. As I maintain 150050.

Result:
Now Lets Create PO without material master.

T-code ME21N,

Give the all details on Header level.

In item level give the account assignment key K Short text (as per your requirement), Just give the
Material group.
Whenever you put the material group and press enter you can see the G/L account which you have
maintained in OBYC for this.

Save your PO.

Then do Goods Receive.

The accounting entry will be as below figure.

You can see the account 270001 has been debited and account 150050 has been credited.

270001 = Expenses Account ( As Stock Inventory Account)

150050 = GR/IR Clearing Account.
Here, system will bring that G/L account for transaction event key WRX, which has maintained with
blank valuation class. It will take the only one G/L account with irrespectively valuation classes. You
can only change the Expenses (270001) account with regards to the valuation class. There are no
standard option to bring the G/L account for WRX transaction key from T030 table with regards to
the valuation class. If you want to do that, then you can do that with the help of some enhancement.
You can have a look into the blog post Determination of different GR/IR accounts for non-inventory
procurement.
Its a supply chain as automatic account determination, whenever we create PO without material
master
Material Group assign with valuation class. Valuation class assign with G/L account.
Determination of different GR/IR accounts for non-
inventory procurement

Context

Preliminary remarks :
a) it is assumed that the reader is familiar with the principle of MM valuation and account
determination.
b) the scope of this discussion is restricted to the purchase order process with material
groups.

In the accounts payable process, it is a common business practice to request that postings
made to the GR/IR clearing account are split into different G/L accounts in order to meet
internal accounting reporting requirements.
The purpose of the GR/IR clearing account is to keep track of the quantity differences for a
purchase order between the goods received and the goods invoiced. At the time of the
goods receipt or invoice receipt, the standard* SAP functionality for non-inventory
procurement enables automatic account determination to be based on material group and
valuation class when a link is setup between them.

However, the determination of the correct GR/IR account is not always covered by standard
SAP functions, for instance, in a situation where for the same material group we would like
to differentiate the G/L account posted, a system enhancement is necessary.
* : standard, considering which rules are configured for the transaction event key in the
given chart of accounts (transaction OBYC/OMWB), example :

2. Enhancement description
In SAP standard account determination, the GR/IR account is identified via the transaction
key WRX. The purpose of this enhancement is to pass to the standard function module
MR_ACCOUNT_ASSIGNMENT an account modifier value (T030-KOMOK) which is linked to a different
GR/IR account in the table T030. The enhancement available is LMR1M002, EXIT_SAPLKONT_011.
In addition, a specific table is required to map material groups to the account modifier. To
build the specific table, it is important to consider which valuation levels play a role in the
final account determination.

The valuation levels are : Chart of Accounts > Company Code > Valuation Area > Plant >
Split valuation. For the non-inventory procurement and with a unique chart of accounts, we
need only the company code and material group as table key and the account modifier as
parameter.

Table : Z_EXIT_GRIR

As explained in the referenced notes, the account determination for WRX is always carried
out for with an empty valuation class (in standard). In other words the only influencing
factor is the account modifier.

The next step is to update the table T030 (transaction OBYC/OMWB), the GR/IR account is
set for transaction key WRX with the account modifier AAA.

The final step is to write the program (sample code) :

Once, everything is in place, this is time to test the design.

User-exit:

Function Module:

The expected account is returned. The solution is considered tested when it has been
checked at each step : GR/IR/Cancellations/Credit Memo/Return to vendors/etc
3. Additional references
301477 Accnt determintn for WRX for materl grp not possble
165692 Documentation: Enhancement LMR1M002 (MM-IV)
523495 FAQ: Account determination

4. Conclusion
Great!! The accountants are now happy !! This technique can handle in practice much more

complex account determination procedures