SAP MM Account Assignment in Real-Time Projects: 7 Business Scenarios Every Consultant Must Know
An account assignment category in SAP MM tells the system where the cost of a purchase goes: cost center, asset, internal order, project, sales order or stock. You put it on the purchase requisition or purchase order line and it controls which screens are presented and which accounts are posted to at goods receipt. The category is stored in field KNTTP, which is defined in table T163K. It has a long text in EBKN for requisitions and EKKN for purchase orders.
This guide provides you with the tables, the logic, and seven business scenarios you'll encounter in real projects so you can configure and troubleshoot with confidence.
Quick Reference: Account Assignment Tables in SAP MM
| What you need | Table or field | What it holds |
|---|---|---|
| Account assignment categories | T163K | Category settings such as consumption posting and screen control |
| Category descriptions | T163I | Texts for each category |
| PR item category | EBAN-KNTTP | Category on the requisition item |
| PR account assignment table in SAP | EBKN | Cost objects on the requisition |
| PO item category | EKPO-KNTTP | Category on the purchase or |
| Valuation class | MBEW-BKLAS | Link from material to G/L accounts |
| Valuation class definitions | T025 | List of valuation classes |
| Account determination | T030 | G/L accounts by transaction key |
| Account assignment group (material) | MVKE-KTGRM | Sales field, checked against TVKM |
EKKN is the table for account assignment in a PO. Its main fields are document number, item and account assignment line. One PO item can have several lines when costs are split.
How Account Assignment Category Works
Each category in T163K has settings that influence its behaviour:
- Consumption Posting. posting goods receipt on consumption, e.g. consumption, asset, sales order, project or unknown
- Changeability. Whether the account assignment is changeable, and whether it can be changed on receipt of invoice
- Screen for assigning accounts Which screen opens for entering cost objects
- Default distribution. Whether the default is single or multiple account allocation
- Account change. The key for automatic account determination
Common categories are K for Cost Center, A for Asset, F for Internal Order, P for Project and U for Unknown. You leave them in the purchasing configuration and control field visibility with T162K.
SAP MM Valuation and Account Assignment
This is where money goes . These two ideas are often confused by people .
- Valuation is for stock materials. The valuation class of the material (MBEW-BKLAS) is assigned to G/L accounts in T030 by automatic account determination.
- Account assignment is when you purchase for immediate use. The cost object you enter decides the debit.
| Purchase type | Goods receipt posting | Key transaction keys |
|---|---|---|
| Stock material, no account assignment | Debit inventory, credit GR/IR | BSX and WRX |
| Account-assigned item, such as cost center K | Debit consumption, credit GR/IR | GBB with modifier VBR, and WRX |
For items without a material master, you assign a valuation class to the material group. The system uses the valuation class to determine the expense account. The GR/IR account for WRX is generally maintained without a valuation class.
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7 Business Scenarios Consultants Need to Understand
Scenario 1: Office Supplies and Consumables (Cost Center)
A department orders stationery and cleaning supplies that are never in stock.
- Setup: Enter category K, text item, material group and cost center on item
- Posting: Consumption account debited and GR/IR credited on Goods Receipt
- Tables: The cost center is stored in EBKN and KEKN
- Tip: If the item does not show an expense account, check the valuation class of the material group and the entries of GBB and VBR
Scenario 2: Purchase of Capital Equipment (Asset)
Finance buys machinery that has to be capitalised.
- Setup: Category A, asset master record already entered for item
- Posting: The cost is posted to the asset, not to an expense account
- Tip: Create asset master before PO or item cannot be saved with valid asset number
Scenario 3: Cost of Maintenance or Event (Internal Order)
A company runs a plant shutdown or a marketing event and tracks every cost to one order.
- Configuration: Category F, internal order number
- Posting: Costs are recorded on the order and reconciled later
- Tip: Verify order status on postings prior to releasing PO
Scenario 4: Project Buying (WBS Element)
A construction or engineering crew orders materials for a project.
- Configuration: Category P with WBS element entered in item
- Posting: Posting costs to controlling WBS element
- Tip: If stock is held against a project, it uses its own valuation class (MBEW-QKLAS) so check it.
Scenario 5: Customer specific Procurement (Sales Order)
The manufacturer purchases parts for one customer order.
- Setup: Sales order category, sales order and item reference
- Posting: Costs are assigned to the sales order and stock held against it uses the sales order stock valuation class (MBEW-EKLAS)
- Tip: If a sales order item is wrong, SD and MM teams need to be aligned as the link is broken
Scenario 6: Unknown account assignment
Purchasing must create the PO before the requester is aware of the cost object.
- Setup: Category U, with account assignment at later time
- Posting: You can change the assignment to the category in goods receipt or invoice receipt
- Tip: Set clear rules on who does it or costs land in the wrong place
Scenario 7: Collective costs from multiple cost objects (multi-account assignment)
For example, a shared service like security or software licenses must be divided between departments.
- Setup: Item is assigned to several accounts, distributed by quantity, percentage or amount
- Posting: Each line of the EKKN has its own cost object and share
- Tip: The partial invoice indicator is tricky, because it rolls up invoice matching across lines
Material Master Table Account Assignment Group
Most of the learners are looking for SAP account assignment group in material master table. This is the table MVKE-KTGRM and it is available in the Sales: Sales Org 2 view. The check table is TVKM.
This is a field of sales. It is used for revenue account determination in SD and should not be confused with valuation class. In MM, the valuation class (MBEW-BKLAS in the Accounting 1 view) controls inventory and consumption account determination.
Where to Find Account Assignment Data
- For PR, open ME53N or query EBKN with requisition number and item number.
- For a PO Open ME23N and look at the account assignment tab, or query EKKN by purchasing document and item.
- How to trace postings. Compare PO line to material document and to the accounting entry and check OBYC for missing keys.
- To view the categories, enter T163K and T163I in SE16.
Common errors and fixes for account assignments
- Error in goods receipt: "G/L account not specified" Missing transaction key such as GBB with VBR i.e. Missing valuation class.
- You cannot alter the category of an existing item. You generally can’t change the category after saving, so delete/close it and create a new one.
- Missing account assignment fields Check field selection in T162K
- Wrong cost object after the invoice.See if category allows for changes when invoice is received.
- Expense posted to an account incorrectly. For text items check the valuation class of the material group.
Improve These Skills with ERPVITS
SAP S/4HANA MM Course Content: Material Master Procurement Goods Receipt Valuation and Inventory Accounting and Integration with Finance Guided Labs on Live System It runs for 45-50 hours approx with batches of 8-10 learners, weekly Q&A, lifetime recordings, resume coaching and certification guidance. As account assignment is related to MM and controlling and finance, it is logical to associate it with SAP FICO training.
- Prepare for interviews with our SAP MM interview questions and answers.
- Check out SAP S/4HANA MM career opportunities. Check out this guide to pay and roles SAP MM consultant salary, jobs and career
Questions and Answers
What is an account assignment category?
It is a one character code on a PR or PO item which identifies the cost object, e.g. cost center, asset, order, project or sales order. It controls the display of the screen and posting of goods receipt.
Where is PO account assignment stored in?
Account assignment of purchasing documents is stored in table EKKN. The category is on the item in EKPO-KNTTP. The categories are defined in T163K.
What is PR account assignment table in SAP?
EBKN has account assignment for purchase requisitions and the category is in the item in EBAN-KNTTP.
where is account assignment group in material master table
It is MVKE-KTGRM, under Sales: Sales Org 2. It is a sales field for revenue account determination and not for MM Inventory posting.
What is difference between valuation class and account assignment group?
The valuation class (MBEW-BKLAS) is used to link a material to G/L accounts for inventory and consumption postings. The account assignment group (MVKE-KTGRM) is used for the determination of the sales revenue account.
Can I change the account assignment category after saving the PO?
Usually not. Usually you create a new item with the right category. Depending on the category settings, the cost object itself may change.
Where is the account assignment category configured?
In the configuration of account assignment purchasing, you set up categories and their settings for consumption, screening and distribution.
Master Account Assignment in Real Projects
Procurement meets finance in account assignment. Once you can select the right category, name the right table, and follow the posting through valuation and OBYC, you can tackle both configuration and support issues with confidence.
Are you ready to practise these scenarios on a live system? Book a free demo for SAP S/4HANA MM training or call +91 8408878222 or email info@erpvits.com.