Account determination w/o material master

Question

how the automatic account determination is done without using the material master ( material type) ? I mean we are not using material master but wants to user the auto matic account determination ?
Wheather it possible or not?

Answer 1

Dear,
Account determination without material master happens when you perform transactions for the following:
1) Goods receipt
2) Goods Issue
3) Transfer posting
4) Account maintenence
5) Prive changes
6) Invoice verifications.
So, for the aforesaid account determination without material master happens at:
1) Organization Level: When doing Goods receipt, you have to select purchasing orgaization, plant which is linked to company code, which in turn linked to respective chart of account (INT). So based on the respective G/L account defined or configured in FICO respective G/L a/cfor debit and G/L A/c for credit will be identified by the system.
2) Business Transactions: When you perform the above said transactions, you have to mention the movement type which is configured in inventory management module. Each transactions or movement type has been asigned a 3 digit number called 101 for GR w.r.t PO. based on this movement type system will select respective tranaction key through Value string i.e: WE01. which is the combination of transactions keys for that particular transactions. Ex: BSX for inventory posting, GR/IR for clearing account which are the key defined for GR w.r.t PO. So system identifies the particular G/lAccount for debit and credit based on define or configured value string which in turn linked to account groping code w.r.t Valuation grouping code. So to summarizise Mvt type - > value string -> transaction key -> G/l A.c for debit or G/l A.c for credit.
3) Material: When you are posting the respective tranaction you need to select the material which is linked to valuation class in material master account view no 1. based on this valuation class system will identified the particular valuation level i.e: Company code or Plant. but as defined or recommended by SAP standard you need to define valuation level at plant level. Based on the valuation level linked at plant which in turn is linked to the valuation gruoping code( which is defined as grouping of similar palnt to identifiy the particluar g/l account is known as VGO). So when the system identifies the particular VGO through G/l acount for debit and credit will be identified by the system through transaction key configured in the SAP system.
Also, there are some cases where you don't know the material code, but you need to mention material type. At that point of time system identifies the account detemination based on material type through valuation class linked by Account Catergory Refernce. You may link many material types to single ACR which in trun you may link many valuation class to single ACR.
This is how, automatic account determination has been configured in SAP system. 
The other facrors which influences Automatic account determination are:
a) Valuation Level: Different plant but same material
b) Matarial: Different material but same plant
c) Bussines transctions and
d) Movement types.
Hope this Gyan from my end should clarify you thoughts on account determination.
Note: Appropriate points allocated, if convined would be highly appericated.
Regards,
Prashanth Pai
Awrad, If helpful