Sub contract account

Question

Dear Friends,
For subcontracting purchase order at the time of goods reciept for
15 kg of the component COMP-1 at $20/kg = $300
5 pcs of the component COMP-2 at $30/pc = $150
The goods receipt is valuated with $950. This is calculated as follows:
The subcontract price (50 pcs * $10/pc = $500) and
Value of the components ($300 + $150).
As per the SAP standard the below entry is shown as example.  my user is asking when the value of external service is loaded in the
stock account end product as 950 then why again external service account as 500 again debited separately
can anybody explain clearly this entry. because my user is expecting only 1) gr/IR , 2)SEMIFINISHED GOODS(Which is recived from sub contractor) 3) Rawmaterial account( which is issued for sub contract) 4) Raw materail consumption account.
I am unable to explain about external service account and  change involving stock accounts. Please give ur valuable time to answer me?
     At goods receipt
GR/IR clearing account     500 -
External service account     500 +
Stock account: end product     950 +
Change involving stocks     950 -
Stock account: comp.     450 -
Consumption account     450 +

Answer 1

Dear,
        Go to transaction code OBYC , check the G/L account against Account key FRL . That is the G/L which will hit instead of inventory account while doing goods receipt . Suppose Rs5/- per one unit of service and 100 units of service will be provided. Then this Rs 500/- will hit this G/L account which is provided by FRL accnt key .This will be balanced by GR/IR clearing account.
        Then in OBYC check account key BSV. The G/L which will be assigned to this key will be the change in stock G/L.Suppose we receive a finished goods worth Rs1000/- . Then against Finished goods inventory account this account will get balanced.
        Then in OBYC click on GBB accnt key , then check account modifier VBO . Against valuation classs check the G/Ls . During subcontracting the raw material which gets consumed will hit this G/L account. Suppose we used one Rs 800/- worth of raw material. Then during GR this will be consumed. So inventory credit and Consumption account debit . That consumption account is maintained at this location.
        These are the three accnt keys which are used for subcintracting account determination.
Hope it helps
Abhijit