Query on acct. assignment category & availability check.

Question

Dear Friends,
Can somebody tell me the significance of acct. assignment category, and meaning of  availaility check in material master.
Secondly I have a material which I use as raw material in one plant and i do the trading of the same material in other plant, in such scenario what should be my acct. assignment category,as the acct. assignment category is dependent on sales organisation.
Thanking you in advance.

Answer 1

Material can be purchased with reference to Account Assignment Category or with out ref to Account Assignment Category.
That all depands upon business requirement,if you wants to keep the material in inventory you can cretae PO for that material without Account Assignment Category
and if you don't wants to keep the material in inventory you can cretae PO for that material with Account Assignment Category.in this case materail will consumed at the time of GR itself.
When you procure Indirect or Non-stock material you need to maintain the account assignment category for which the cost of purchase will be incurred.
For example when you select , Acct assn. cat "k" ( Cost center) you have to enter the COST CENTER and the G/L account number. In this case when you receive the material it will get consumed.
SAP PO can have account assignment categories like
Asset - A
Cost center- K
Order - F
Project - P etc.
Account Assignment Category: - A key indicating whether an item is to be assigned to an auxiliary account (such as a cost center).
The account assignment category determines which account assignment details are required for the item (for example, cost center or account number).
Generally used Account Assignment Categories are Cost Center (K) in case of Miscellaneous Purchases, Assets (A) in Capital Goods Purchases, etc...
You can configure Account Assignment Category in Transaction OME9 OR you can go with following path;
SPRO > MM > Purchasing > Account Assignment > Maintain Account Assignment Categories