How Does The Account Generator Default The Accounts In Oracle Purchasing? (Doc ID 1067139.1)

摘自：Document 1067139.1 (oracle.com)

In this Document

Goal

Solution

Account Build Timing and Logistics

References

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APPLIES TO:

Oracle Purchasing - Version 11.5.10 to 12.2.4 [Release 11.5 to 12.2]
Information in this document applies to any platform.

GOAL

How does the Account Generator default the accounts in the Purchase Order Distribution?

SOLUTION

The default Account Generator processes in Oracle Purchasing build a charge, budget, accrual, and variance account for each purchase order, release, and requisition distribution based on the distribution's Expense, Inventory, or Shop Floor destination type. Oracle Purchasing always builds these accounts using the Account Generator; you cannot disable this feature.

If you utilize the centralized procurement functionality, the Account Generator will also create two new accounts to record accounting transactions between the procuring organization and the destination organization: the destination charge account and the destination variance account. These accounts will be created and used only when the destination organization is in a different operating unit than the Procuring organization, and there is a transaction flow defined between the two organizations. (Note that if the two operating units are in different sets of books, there must be a transaction flow defined.) For example: In the centralized procurement scenario a user may create a purchase order in one operating unit, but require shipment to a different operating unit. In this case, there will be an accounting transaction (created at the time of receipt of goods) to record the transfer of ownership between the two organizations (operating units). If these accounts are not required they will be not be built.

For Inventory charge account construction, the Account Generator further distinguishes between asset and expense purchases based on the item and subinventory that you provide for the distribution. If you select an expense item, the Account Generator disregards the subinventory and builds an expense charge account. If you select an asset item, the Account Generator evaluates the subinventory to decide whether to build an expense or asset charge account.

Additional Information: You classify a subinventory as expense or asset by selecting the Asset Subinventory check box in the Oracle Inventory Subinventories window. You classify an item as expense or asset by selecting the Inventory Asset Value check box in the Costing section of the Master Item window. (This window is accessible through Inventory or Purchasing.)

When the Account Generator locates a source account based on the distribution destination type, it copies complete code combinations (full Accounting Flexfields) from designated fields to destination Accounting Flexfields. The default Oracle Purchasing processes do not build individual flexfield segments.

For example, to populate the Accrual account for distributions with an Expense destination type, the Account Generator locates the Expense AP Accrual Account that you specify in the Purchasing Options window as part of your application setup, and copies it into the Accrual Account Flexfield in your document.

An exception is when the account generator is unable to derive a charge account in the first two steps. Then an account is retrieved from the HR employee record and individual segments are replaced based on the item category. This is a typical scenario when using one-time items in Oracle Purchasing.

The following matrix describes the source fields that the Account Generator references to build the charge, budget, accrual, and variance account based on the distribution destination type.

The horizontal axis lists the windows you use to specify the source accounts that the Account Generator references in Oracle Purchasing. The vertical axis lists the possible destination types for each account type the Account Generator constructs. In addition, the Additional Conditions are applied as part of the vertical access. The body of the matrix lists the fields you use to enter the reference accounts.

When more than one option is indicated for a particular account/destination type combination, the Account Generator attempts to locate the primary source account identified in the matrix (Seq) with a 1 as long as any Additional Conditions listed are met. This means that there may be several source accounts with a 1, since there may be multiple Additional Conditions. The first additional condition met will be the source attempted. If this reference account is unavailable or not appropriate for the distribution information you provide, the Account Generator tries the source indicated as 2 and so on until it either successfully locates a reference account, or fails. When an account has been located, or the Account Generator has failed to find an account, the matrix may indicate that an Override condition may apply. These entries are indicated by an O instead of a numeric value. In the case of an Override, a built account may be superceeded.

Default Charge Account Sources

Destination Types	Additional Consider- ations	Seq	WIP Accounting Classes	Sub- inventories	Organizat- ion Parameters	Items (INV or PO)	Purchasing Options	Other
All Destination Types	Cross OU case and One-Time Item or a Shop Floor enabled Item	1			Cost of Sales Account for Transaction Flow default org
All Destination Types	Cross OU case and Expense item	1				Expense
All Destination Types	Cross OU case and Expense item	2			Expense
All Destination Types	Cross OU case and Asset item	1			Material
All Destination Types	PO auto-created from requisition	1						Copied from requisition
Expense	Not a PO autocreated from req and not prevented by PA override profile	1						Preferences
Expense	Project related	2						Customized Project rules
Expense	Project Related and not prevented by PA override profile	O						User entered
Expense	Not a PO autocreated from a req. Not Project.	1						Preferences
Expense	Non-Project	2				Expense
Expense	Non-Project	3						Employee Profile for Assignment in Purchasing OU's SOB
Expense	Non-Project Account not built before HR Employee Profile step	3O						Item Category Segment substitutions
Expense	Non-Project	O						User entered
Inventory	Expense item	1		Expense
Inventory	Expense item	2				Expense
Inventory	Expense item	3			Expense
Inventory	Asset item	1		Material
Inventory	Asset item	2			Material
Shop Floor		1						Enterprise Asset Mgmt (EAM) rules
Shop Floor		2a	Material
Shop Floor		2b	Mat. Overhead
Shop Floor		2c	Resource
Shop Floor		2d	Outside Processing
Shop Floor		2e	Overhead

Default Accrual Account Sources

Destination Types	Additional Consider- ations	Seq	WIP Accounting Classes	Sub- inventories	Organiz- ation Parameters	Items (INV or PO)	Purchasing Options	Other
All Destination Types	Cross OU case (No additional sources are used)	1					Expense AP Accrual Account for PO OU
All Destination Types	OPM is installed. Not Project related.	1						OPM API
Expense	Project related	1						Customized Project rules
Expense	OPM is not installed. Not Project related.	1					Expense AP Accrual Account
Inventory, Shop Floor	OPM is not installed. One-time item.	1					Expense AP Accrual Account for PO OU
Inventory, Shop Floor	OPM is not installed. Not one-time item.	1			Inventory AP Accrual for Ship-to org

Default Budget Account Sources

Destination Types	Additional Consider- ations	Seq	WIP Accounting Classes	Sub- inventories	Organiz- ation Parameters	Items (INV or PO)	Purchasing Options	Other
Expense or Inventory	PO auto-created from requisition	1						Copied from requisition
Expense		1						Charge Account
Expense		O						User entered
Inventory		1		Encumbrance
Inventory		2				Encumbrance
Inventory		3			Encumbrance for ship-to org
Shop Floor	No encumbrance is done for Shop Floor	1	n/a	n/a	n/a	n/a	n/a	n/a

Default Variance Account Sources

Destination Types	Additional Consider- ations	Seq	WIP Accounting Classes	Sub- inventories	Organization Parameters	Items (INV or PO)	Purchasing Options	Other
All Destination Types	Cross OU case (No additional sources are used)	1						Charge Account
All Destination Types	PO auto-created from requisition	1						Copied from requisition
Expense	Project-related	1						Customized Project rules
Expense	Project-related	2						Customized Project rules
Expense	Non-Project	1						Charge Account
Inventory		1			Invoice Price Variance for Ship-to org(org parameters)
Shop Floor	One-time Item	1						Charge Account
Shop Floor		1			Invoice Price Variance for Ship-to org (org  parameters)

Default Destination Charge Account Sources

Destination Types	Additional Consider- ations	Seq	WIP Accounting Classes	Sub- inventories	Organizat- ion Parameters	Items (INV or PO)	Purchasing Options	Other
All Destination Types	PO auto-created from requisition	1						Copied from requisition charge account
Expense	Project related	2						Customized Project rules
Expense	Project Related and not prevented by PA override profile	O						User entered
Expense	Not a PO autocreated from a req. Not Project.	1						Preferences
Expense	Non-Project	2				Expense
Expense	Non-Project	3						Employee profile for deliver-to-person's HR assignment in destination OU SOB
Expense	Non-Project Account not built before HR Employee Profile step	3O						Item Category Segment substitutions
Expense	Non-Project	O						User entered
Inventory	Expense item	2		Expense
Inventory	Expense item	3				Expense
Inventory	Expense item	4			Expense
Inventory	Asset item	2		Material
Inventory	Asset item	3			Material
Shop Floor		2						Enterprise Asset Mgmt (EAM) rules
Shop Floor		3a	Material
Shop Floor		3b	Mat. Overhead
Shop Floor		3c	Resource
Shop Floor		3d	Outside Processing
Shop Floor		3e	Overhead

Default Destination Variance Account Sources

Destination Types	Additional Consider- ations	Seq	WIP Accounting Classes	Sub- inventories	Organization Parameters	Items (INV or PO)	Purchasing Options	Other
Expense	PO auto-created from requisition	1						Copied from requisition Variance Account
Expense	Project related	1						Customized Project rules
Expense	Project related	2						Destination Charge Account
Expense	Non-Project	1						Destination Charge Account
Inventory		1			Inventory Price Variance for Ship-to org
Shop Floor	One-time Item	1						Destination Charge Account
Shop Floor		1			Inventory Price Variance for Ship-to org

Suggestion: Minimize your setup by specifying source accounts at the appropriate level of detail for your business. For example, you can specify the charge account source for Inventory (expense) destination types at the subinventory, item, or organization level. If an organization level account is sufficient for your business needs, it is not necessary to specify item or subinventory accounts.

For Shop Floor destination types, the Account Generator first applies the Oracle Enterprise Asset Management (EAM) rules. If no account is found, it then constructs the charge account based on the resource cost element associated with the Outside Processing job or schedule. In this case, the Account Generator selects one of the five possible source accounts; it does not step through a hierarchy of choices as it does for other destination types. Finally, the Account Generator does not construct a budget account for Shop Floor distributions, even if you are using encumbrance. Oracle Purchasing never encumbers outside processing purchases.

Attention: If the Account Generator is unable to build a charge account you can either manually specify a charge account in your document or you can design a custom Account Generator function to build Expense destination charge accounts based on your own business rules.

While you cannot edit the accrual, budget, or variance accounts that the Account Generator constructs, you can override or specify the charge account for uncommitted Expense distributions. In this case, you can either edit the charge account that the Account Generator constructs for you, or you can specify a default charge account in the Defaults region of your document. When you specify a default charge account, it always overrides any expense charge account that the Account Generator tries to provide.

Account Build Timing and Logistics

For Expense and Inventory destinations in the Requisitions, Purchase Orders, and Releases windows, the Account Generator constructs the account when you navigate into the distribution Charge Account field, or when an explicit or implicit commit anywhere in the window provides enough information for Oracle Purchasing to create a distribution. For Shop Floor destinations, the code is constructed when you enter all required data in the Outside Processing region and either return to the document distributions region or commit.

Question: What are the standard features that cannot be used in encumbered environment?

PR/PO created with shop floor destination cannot be reserved.
Note: From R12.1.3 onwards, this feature is available for PR/PO created with shop floor destination with EAM enabled ship to organization can be reserved

Additional Resources:
Note 2319562.1 - How Are the Purchasing Accounts Derived on the Requisitions and Purchase Orders?