PO ACCRUALS AND ACCOUNTING에 관해 자주하는 질문과 답변

제품 : MFG_PO
작성날짜 : 2004-02-11
PO ACCRUALS AND ACCOUNTING에 관해 자주하는 질문과 답변
==========================================
PURPOSE
PO를 생성하고 Receipt를 하는 과정에서 Accruals Accounting이 발생하게
되나 이 Accruals Accounting의 의미를 정확히 모르는 경우가 많다.
이 note를 통해 Accruals Accounting의 의미와 관련 Setup,Report 등을
알 수 있다.
Explanation
1.'Accrue On Receipt'과'Accrue at Period End'의 차이점은 무엇인가?
'Accrue On Receipt' 의미는 receipt 저장시 accrual trasnactions이 즉시
기록되면서 general ledger interface(GL_INTERFACE) table로 보내진다.
이것은 'online' accruals라고도 알려져 있다.
'Accrue at Period End'의 의미는 receipt 저장시 accrual transactions이
즉시 기록되지 않으며 gederal ledger로 보내지지도 않는다. 대신 accounting
entries는 월말에 'Receipt Accruals - Period-End' process를 실행에 의해
generate되며 GL로 이때 보내지게 된다.
Destination Type이 'Inventory and Outside Processing'이 모든 Items은
'accrue on receipt' option을 가지며, destination type이 'expense'인
items은 'accrue on receipt'이나 'accrue at period end' options 둘 다를
가질 수 있다.
Period-end accrual과 online accruals을 조회시 이용할 수 있는 report는?
Period-end accruals: The Uninvoiced Receipts Report
Online accruals: The Accrual Rebuild Reconciliation Report.
이 online accruals transacion은 Uninvoiced Receipts
Report parameter 'include online accruals' 값을
'Yes'로 check하여 실행하면 Uninvoiced Receipts에 포함 될
수도 있다.
3.Receipt 입력후 receipt accruals이 실행되거나 period-end process를 실행
시킨후에도 새로운 journal이 GL에서 보이지 않는경우가 있다.이런 경우
Transaction의 자동으로 GL에 나타나야 하지 않을까?
PO에서 발생한 Transaction은 오직 GL_INTERFACE table로만 보내진다.
Journal을 생성하거나 GL에서 이를 보기 위해서는 GL에서 Journal Import
Concurrent가 수행되고,record가 성공적으로 GL로 import 되었음을 확인해야
한다.
4.GL에 있는 각각의 Journal이 Period-end accrual인지 On receipt accrual
인지 어떻게 알 수 있을까?
Period-end나 online accrual entries 모두 같은 GL batch안에 포함된다.
하지만 Period-end process에 의해 생성된 Journals은 'Accrual category를
갖게 되며, Online accrual에 의해 생성된 Journals은 'Receiving' caterogry
를 갖게 된다.
다음은 도움을 위해 지원되는 technical table-level 정보이다.
Table: GL_INTERFACE
Column : USER_JE_SOURCE_NAME = Purchasing
Column : USER_JE_CATEGORY_NAME = Accrual (for period-end accruals)
USER_JE_CATEGORY_NAME = Receiving (for online accruals)
Table: GL_JE_HEADERS
Column : JE_SOURCE = Purchasing
JE_CATEGORY = Accrual (for period-end accruals)
JE_CATEGORY = Receiving (for online accruals)
5.PO shipment를 received 하고 이 PO를 cancel하였음에도 Uninvoiced
Receipts report에서 볼 수 있고 매달 Period-end process에 의해 accrue도
된다.Cancel을 했음에도 왜 이런 현상이 발생하는가?
PO가 header,line,shipment level로 cancel 할 때, 오직 unrereceived 수량만
실제로 cancel된다. Cancellation은 이미 received 된 수량에 대해서는 영향
을 주지 않으며,Obligation은 여전히 이 receipt에 남아있다.
만약 received 수량과 invoived(billed)된 수량이 같거나 혹은 PO shipment에
대해 어떤 receipt도 입력되지 않았다면, cancellation은 Shipment의
Canceled flag를 'Yes'로 set하고 Closure Status를 'Closed'로 set 한다.
이런 경우, 아무런 accrual transaction도 generate 되지 않는다.
만약 received 수량과 invoiced된 수량이 같지 않으면,cancellation은
Shipment의 Cancelled flag를 'Yes'로 set하지만 Closure Status는 현재의
Status로 남겨둔다.(not 'Closed')
Received 수량과 Invoiced 수량과의 차이는 Uninvoiced Receipts report에
나타나며,이는 invoice가 전체 received 수량에 match 되거나 received
item이 Supplier에게 return 되기 전까지 각 달마다 accrue가 지속적으로
될 것이다.
Example
Reference Documents
Note 106583.1

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