1. What is an Account Assignment Category in SAP MM?
Answer:
An Account Assignment Category determines where the procurement cost is posted in Financial Accounting (FI) when a material or service is procured without going into stock.
2. Why are Account Assignment Categories required?
Answer:
They are required when:
- Material is consumed directly
- Procurement is non-stock
- Cost must be posted to a specific cost object (cost center, asset, project, sales order, etc.)
3. What happens if no account assignment category is entered?
Answer:
The material is treated as stock procurement, and the value is posted to inventory account.
4. List the most common Account Assignment Categories.
| Category | Description |
|---|---|
| K | Cost Center |
| F | Order (Production / Maintenance) |
| A | Asset |
| P | Project (WBS Element) |
| C | Sales Order |
| E | Network |
| Q | Project – Stock |
5. Explain Account Assignment Category K.
Answer:
- Used when cost is assigned to a Cost Center
- Common for office supplies, travel, utilities
- Cost is posted directly to P&L
Required field: Cost Center
6. Explain Account Assignment Category F.
Answer:
- Used for internal orders
- Often used for maintenance, repair, or production costs
- Settlement can be done later
Required field: Order Number
7. Explain Account Assignment Category A.
Answer:
- Used when procuring items for an Asset
- Asset under Construction (AuC) or fixed asset
- Capitalized instead of expensed
Required field: Asset Number, Sub-asset
8. Explain Account Assignment Category P.
Answer:
- Used for Project System (PS)
- Costs are posted to WBS Element
- Common in construction and IT projects
Required field: WBS Element
9. Explain Account Assignment Category C.
Answer:
- Used when cost is directly assigned to a Sales Order
- Used in Make-to-Order scenarios
Required field: Sales Order & Item
10. Explain Account Assignment Category E.
Answer:
- Used for Networks in Project System
- Typically used in complex engineering projects
11. What is Account Assignment Category Q?
Answer:
- Used for Project Stock
- Stock is assigned to a specific WBS
- Unlike P, stock is created
12. Difference between K and F?
| K (Cost Center) | F (Order) |
|---|---|
| Direct expense | Temporary cost object |
| No settlement | Requires settlement |
| Operational costs | Maintenance/Production |
13. Difference between A and K?
| A (Asset) | K (Cost Center) |
|---|---|
| Capitalized | Expensed |
| Balance Sheet | P&L |
| Long-term value | Short-term expense |
14. Can we use Account Assignment with Material Master?
Answer:
Yes. In material master:
- Non-valuated materials
- Services
- Consumables
Stock materials usually do not require account assignment.
15. Can we split account assignments?
Answer:
✅ Yes.
You can split costs:
- Percentage-based
- Quantity-based
Example:
50% → Cost Center A
50% → Cost Center B
16. Is account assignment mandatory for services?
Answer:
✅ Yes.
Services are always non-stock items, so account assignment is mandatory.
17. How does account assignment affect Goods Receipt?
Answer:
- With account assignment → No stock created
- Value is posted directly to expense or asset
18. How does account assignment affect Invoice Receipt?
Answer:
Invoice is posted directly to:
- Cost Center
- Asset
- Order
- WBS
Depending on the category.
19. Can account assignment be changed after PO creation?
Answer:
🚫 No (after GR).
Before GR → Allowed
After GR → Not allowed (accounting already posted)
20. Where is Account Assignment Category configured?
Answer:
SPRO → Materials Management → Purchasing → Account Assignment
21. Which table stores account assignment data?
| Table | Description |
|---|---|
| EKKN | PO Account Assignment |
| EKPO | PO Item |
| EKKO | PO Header |
22. Real-time scenario question
Question: Company buys laptops for HR department. Which account assignment?
Answer:
- K – Cost Center (HR cost center)
23. Another scenario
Question: Purchase of machinery for factory expansion?
Answer:
- A – Asset (Asset under Construction)
24. Can stock items have account assignment?
Answer:
🚫 Generally No
✅ Exception: Sales Order Stock / Project Stock
25. One-liner interview summary
- K → Expense
- A → Capitalization
- F → Internal tracking
- P → Project cost
- C → Sales order cost