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Answer: The two Accrual Methods used in Oracle are 'On Line Accrual' and
'Period End Accrual'.Accrue On Receipt means that when a receipt is
saved, accrual transactions are immediately accounted and sent to the
general ledger interface. This is also known as 'online' accrual.Accrue
at Period End means that when a receipt is saved, the accrual
transactions are not immediately recorded and sent to the general
ledger; instead, the accounting entries are generated and sent at the
end of the month only by running the Receipt Accruals - Period-End
Process.
All items with a destination type of either Inventory
and Outside Processing are accrued on receipt. For items with a
destination type of Expense, you have the option of accruing on receipt
or at period end.To verify a PO is enabled for On Line Accruals, PO
Shipments > More tab, check box : accrue_on_receipt_flag will be
enabled.At the table level, the column accrue_on_receipt_flag in
PO_DISTRIBUTIONS_ALLand PO_LINE_LOCATIONS_ALL will be 'Y'
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Answer: One should use accrue on receipt if perpetual inventory is used to
facilitate reconciliation between inventory valuation reports and
accounting entries.
Most manufacturing customers choose to track
Expense Accruals only on period end basis to avoid accounting over head
each time a low value individual expense is incurred and hence choose
period end accrual process to track expense item spending consolidated
to a period, while 'Online Accrual process' is used for only high value
inventory receipts which substantially increase a manufacturing
company's assets and hence require to be tracked on a daily basis.
When both inventory and expense items are accrued on receipt, the following problems may be encountered:
Answer: Yes, you can change this as a setup parameter.
Navigation:
Setup -> Organizations -> Purchasing Options (Accrual alternate region)
However
it is recommended that this business decision be taken at the time of
implementing the Application as it will have major accounting impact.
The
business should be clear at the time of implementation about using
Online accrual method or period end accrual method for expense items
based on their requirement to track expense spending.
New POs created
after the setup switch from online to period end and vice versa, will
however immediately be accrued using the new accrual method.The Purchase
Orders that were created before the setup change will continue to use
the method they were created in. The accrual method used for a PO is
determined by the field Accrue_on_receipt flag on the PO shipments. This
value can be viewed as part of the PO Shipments data.
This change in
accrual setup may pose problems when you reconcile accrual account with
GL balance. As in this case, one has to take care of both Uninvoiced
Receipt Report of old period end accruals and Accrual Reconciliation
Report for newer accrual accounting transactions or vice versa.Hence it
is advisable to reconcile the accrual account and close the balances
before making this switch. ie, either,
Answer: The algorithm comes from POXPOS8B.pls and it's still the same in 11i and R12.Algorithm for Accrue on receipt flag:- If OSP, accrue_on_receipt = Y- If shipment destination = INVENTORY, accrue_on_receipt = Y- If shipment destination = EXPENSE then + if Financial Options's Accrue Expense Item = At Receipt, then accrue_on_receipt_flag := receipt_required_flag; [***] + Else if Financial Options's Accrue Expense Item = At Period End, then accrue_on_receipt_flag = NO [***] receipt required flag calculation: -- Get receipt required flag and inspection required flags -- in the following order: -- item -- line type (only for receipt required) -- vendor -- system options
Answer: If the purchase order is
set to 2 way matching, then the accrue on receipt flag in the PO
shipments will be unchecked by default even though Purchasing Options
has the set up as 'Accrue expense items at Receipt'. But system will
allow you to override the accrue on receipt flag by enabling the check
box.
When the purchase order is having 2 way match, it signifies that
no receipt is required. If there is no receipt, there is no need for
receipt accounting and the accounting happens only when the invoice is
matched to the PO. In such cases, the option of accrue at receipt does
not make any sense. Hence the default setting becomes as accrue at
period end where accrual is not at all required if invoice matching is
done directly without performing the receipt.
Answer: Please refer to Note 386807.1 to understand the accounting entries that gets created for online & period end accruals when the purchase order is received,delivered and billed.
Click to download the Accounting Flow for Purchase Orders, Receipts and Matched Invoices White Paper
Overview
This document deals with the accounting entries that are expected for Purchase orders having Expense as well as Inventory destinations along with Receipts and Matched Invoices. It also considers the two choices of accrual available for Expense items in an encumbrance-enabled environment.
Expense items can be accrued at:
a) Period-end
Inventory Items can ONLY be accrued at:
b) On Receipta) Receipt
This document contains the following case studies:
Accrue on receipt: (APO)
Case 1: Expense Destination/Create, Approve, Reserve a PO/Receive /Invoice
Case 2: Expense Destination/Create, Approve, Reserve a PO/Invoice /Receive
Case 3: Expense Destination/Create, Approve, Reserve a PO/Receive/Invoice at a price greater than PO price
Case 4: Expense Destination/Create, Approve, Reserve a PO/Receive /Invoice at a quantity greater than PO quantity
Case 5: Inventory Destination/ Create, Approve, Reserve a PO/Receive /Invoice
Case 6: Inventory Destination/ Create, Approve, Reserve a PO/Invoice /Receive
Accrue at Period-end: (APE)
Case 1: Create PO /Receive PO /Deliver PO /Invoice/Run the period end program
Case 2: Create PO /Invoice/Receive PO/Deliver PO/Run the period end program
Case 3: Create PO/Receive PO/Deliver PO/Run the period end program/Invoice
Case 4: Create PO/Receive PO/Run the period end program/Deliver PO/Run the period end program/Invoice
Case 5: Create PO /Receive PO /Deliver PO /Invoice at a price greater than PO price/Run the period end program
Case 6: Create PO /Receive PO /Deliver PO /Invoice at a quantity greater than PO quantity/Run the period end program
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Answer: Expense POs set to accrue at receipt:
Answer: View Accounting from Receiving Transaction Summary will be grayed out when the receiving transaction is done for a Purchase Order which is set to accrue at period end. Period end accrual entries created by Receipt Accrual-Period end process are temporary accrual entries that get created every month end till the invoice is created and it get reversed in the next period. Therefore multiple accrual entries will exist in Receiving subledger in different periods for the same PO receipt. Hence these entries cannot be viewed from View Accounting in Receiving Transaction Summary form.
Question: How can one tell whether each journal in the general ledger is for period- end or on Online accruals? Answer: Period-end and Online accrual entries may be contained in the same GL
batch, but there will be separate journal created for each. Journals
created by the Receipt Accruals - Period-End Process will have a
category of 'Accrual' and journals created for online accruals will have
a category of 'Receiving'.
Here is some technical table-level
information that may provide assistance: Table: GL_INTERFACE Column :
USER_JE_SOURCE_NAME = Purchasing Column : USER_JE_CATEGORY_NAME =
Accrual (for period-end accruals) - OR - USER_JE_CATEGORY_NAME =
Receiving (for online accruals) Table: GL_JE_HEADERS Column : JE_SOURCE =
Purchasing JE_CATEGORY = Accrual (for period-end accruals) - OR -
JE_CATEGORY = Receiving (for online accruals)
Answer: Accruals generated in the purchasing module (Receiving
subledger-rcv_receiving_sub_ledger) after performing the PO receiving
transactions will be imported into General Ledger (GL_JE_LINES) as
accrual journals.
The following reference fields are used to capture and keep PO information in the GL_JE_LINES table.
These reference fields are populated when the Journal source (JE_SOURCE in GL_JE_HEADERS) is Purchasing.
Answer: If the purchase order is
set to accrue at receipt, then accrual account will get defaulted in the
invoice distributions so that accrual account will get hit once the
accounting is done for the invoice. Depending on the destination type
used in the PO, inventory accrual a/c or expense accrual a/c will get
defaulted in the invoice distributions.
PO charge account will
get defaulted in invoice distributions only when the purchase order is
set to accrue at period end so that charge account will get hit once the
accounting is done for the invoice. Accrual account will not come into
picture in Payables for period end accruals.
Answer: It is not possible to derive the balancing
segment of PO charge account for Accrual account in 11i. It can be done
only in R12 using the feature 'Account Derivation Rules' available in
SLA architecture.
But it is possible to derive the balancing
segment of PO charge account for Receiving Inspection account in 11i
using the feature 'Automatic offset method'.
This feature is available in Purchasing > Set up > Organization > Purchasing options > Receipt Accounting tab.
If this option is set to 'Balancing', the balancing segment of PO
Charge account will override the balancing segment of Receiving
Inspection account when the accounting entries get created for PO
receipt.
Answer: For online accruals,
Once
the receiving transaction is created, Receiving Transaction Processor
will generate the accounting entries in Receiving subledger as well as
gl_interface.
Similarly for Period end accruals,
The Receipt Accrual Period end process will generate the accounting entries in Receiving subledger as well as gl_interface.
The
data from the GL_INTERFACE table can be transfered to GL tables, by
running the Journal Import program from the GL Responsibility.
Accounting entries will be created in GL. Be sure to review the output
file from the Journal Import request to ensure that the records are
imported successfully.In case of encumbrance enabled environment, when
the purchase order is set to online accrual, accounting entries will
automatically get imported to General Ledger.The Journal import program
will be triggered by the Receiving Transaction Processor during the
receiving process itself.
Answer: Uninvoiced Receipt Report(URR) picks all POs satisfying the below conditions as on the last date of the Period specified on the period_name parameter , if no parameter is specified, the URR run date will be considered.
Answer: The impact of final closing a uninvoiced PO on Accrual, depends on whether the PO is a Period End PO or Online PO.
For a Period end PO:
Answer: When a Purchase Order is received and delivered to inventory
destination, accounting entries for RECEIVE transaction alone will exist
in Receiving subledger and accounting for DELIVER transaction will not
happen in Receiving subledger, instead it will happen in Inventory
subledger. But the View Accounting from Receiving Transaction Summary is
intended to show only the accounting entries pertaining to Receiving
subledger. Hence it does not show the accounting entries for deliver
transaction when the purchase order is delivered to inventory
destination.
To view the accounting entries for DELIVER
transaction, navigate to Inventory > Transactions > Material
Transactions > Distributions.
Answer: Retroactive pricing will have its impact on On-line Accrual Accounting
when the PO price is modified after performing the receipt. When the
price is modified and when the Retroactive price adjustment program is
run, it will create the accounting entries given below in Receiving
subledger for both RECEIVE and DELIVER transaction. It will not create
any accounting in inventory subledger even if the destination type is
inventory.
RECEIVE transaction
Answer: Accounting entries get created for a consigned item only on doing the 'Transfer to Regular' transaction in Inventory and there won't be any accounting happening when the purchase order is received.Transfer to Regular transaction
Answer: For Receiving
Inspection a/c (or Receiving Inventory a/c) to get offset without any
balance in GL, purchase order should be received and delivered (Received
qty = Delivered qty) and the corresponding accounting entries should be
posted in GL.
Still if it shows a balance, it has to be ensured
that the Resource Absorption a/c defined in Bill of materials >
Routing > OSP Resources should be same as Receiving Inventory a/c
defined in Purchasing > Organization > Receiving Options.
For POs with OSP items set to Shop floor destination, accounting entries get created as follows:
Answer: In Dropshipment, the PO receipt is done in the intermediate inventory organization which is a logical transaction and not a physical transaction which does not involve any goods receipt in the Receiving dock. Hence there is no need for the Receiving Inventory a/c and just the Clearing a/c defined in Receiving options gets debited and Accrual a/c gets credited for this logical transaction.
Answer: Observation:
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