Note 908737 - Post Closing in Material Ledger
You would like some clarification on how the system works in step'Post Closing' for costing run in transaction CKMLCP.
Other terms
CNACT, Post closing, CKMLCP, FI accounts, Posting Logic
Reason and Prerequisites
The material ledger and is active and material has pricedetermination 3
Solution
If you do not fully understand the 'Post closing' step in CKMLCP orhow the FI accounts are posted when running thisstep,
During the periodic transactions price/exchange rate differencesare recorded under different transaction keys:
PRD(
PRD (PRF) Price differences from goods receipt with external valuefrom order settlement.
KDM Exchange rate differences from goods receipts, with externalvalue from order settlement.
AUM Price differences and exchange rate differences from stocktransfer
AKO Price differences from stock transfer consignment stock toown
At the end of the period, by running transaction CKMLCP, theMaterial Ledger settles the differences to the different receiversaccording to the actual movements of the period.
Transaction CKM3 shows, how the differences were distributed to thedifferent receivers.
By executing the CKMLCP step 'Closing Entries' these results areposted in FI.
The Material Ledger postings use own transaction keys forprice/exchange rate difference acccounts:
PRY Price differences from same (upper) level
PRV Price differences from lower level
KDM Exchange rate differences from same (upper) level
KDV Exchange rate differences from lower level
PRM Differences of cancelled WIP (Materials)
PRA Differences of cancelled WIP (Activities)
For the offset postings the following transaction keys areused:
BSX Inventory posting
LKW Accruals and defer.acct.(Material ledger)
UMB Gain/loss from revaluation
COC Revaluation of other consumables
WPM WIP from Price Differences (Material)
WPA WIP from Price Differences (Int. Acty)
GBB (AUI) Cost Center Crediting from Activities
The different postings that occur in Material Ledger are:
1. ROLL UP OF PRICE/EXCHANGE RATE DIFFERENCES
PRY PRV -> PRV
KDM KDV -> KDV
GBB(AUI) -> PRV
PRM
PRA
2. REVALUATION OF ENDING INVENTORY
PRY PRV KDM KDV -> BSX
PRY PRV KDM KDV -> LKW
The ending inventory posting is reversed immediately in the nextperiod. For this inverse posting a separate accounting document iscreated with the first day of following period as postingdate.
So in the next period the inventory continues to be valuated atstandard price (until closing of next period).
If the standard price was changed in next period, the inverseposting includes a posting to revaluation account (UMB) to clearthe revaluation from price change.
Postings for beginning of next period:
3. REVALUATION OF CONSUMPTION
PRY PRV KDM KDV -> Original account
PRY PRV KDM KDV -> COC
4. REVALUATION OF WORK IN PROCESS (WIP)
PRY PRV KDM KDV -> WPM
GBB(AUI) -> WPA
WPM
WPA
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