Источник:
http://blogs.technet.com/b/dynamicsa...variation.aspx
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We are pleased to announce the availability of KB3023131 "Accounting for Purchase charge and Stock variation"/ "No posting is on charges account at a purchase order (PO) return and issues when posting a purchase order".
The KB introduces a significant update for the "Post to charge" accounting principle.
The update includes a significant change in the ledger accounting logic consumed by the "Post to charge" accounting principle. This change might require that customers reconfigure their posting profiles in order to get the correct accounting entries in the general ledger.
Configuration
The "Post to charge" accounting principle is still enabled through parameter configuration.
Path:
Accounts payable >
Setup >
Accounts payable parameters
We recommend the following parameter settings for accounting of inventories. Applying these recommended settings will make reconciliation to General ledger much simpler at the end of the fiscal period.
Module/form
Parameter
Recommended setting
Inventory management/Item model group
Post physical inventory
Yes
Inventory management/Item model group
Post financial inventory
Yes
Inventory management/Item model group
Accrue liability on product receipt
Yes
Accounts payable/Accounts payable parameters
Post product receipt in ledger
Yes
Procurement and sourcing/Procurement and sourcing parameters
Generate charges on product receipt
Yes
Accounts receivable/Accounts receivable parameters
Post packing slip in ledger
Yes
Production control/Production control parameters
Post picking list in ledger
Yes
Production control/Production control parameters
Post reports as finished in ledger
Yes
Note: The "Post to charge" accounting principle now has a dependency on the
Post product receipt in ledger parameter. The system will validate the current settings and warn customers in case of a conflicting configuration.
Accounting for material
The "Post to charge" accounting principle originally used two designated posting types:
The new accounting logic will make the
Charge posting type obsolete.
Instead, the
Purchase expenditure, un-invoiced and
Purchase expenditure for product posting types should be used for accounting charges of the
Material type in General ledger.
The
Stock variation posting type will act as stock variation for direct material cost.
Accounting for purchase overhead
The
Estimated indirect absorption and
Indirect absorption posting types will now act as stock variation for overhead cost.
Accounting for Miscellaneous charges
The DCR for "Post to charge" has intentionally been delivered after the release of the "Post Misc. charges on product receipt" DCR. You can read more about this feature in this blog post:
http://blogs.technet.com/b/dynamicsa...t-receipt.aspx
The reason for the delayed release is that miscellaneous charges that are accounted for at the time of product receipt are now correctly treated by the posting logic of the "Post to charge" accounting principle.
Miscellaneous charges on a purchase order can affect the valuation of inventory assets under two configurations:
- Debit item - Credit Ledger account
- Debit item - Credit Customer/Vendor
In the case of Debit item - Credit Ledger account, the ledger account selected as the absorption account now acts as a stock variation account.
In the case of Debit item - Credit Customer/Vendor, the miscellaneous charges will be accounted as material cost, and the stock variation account of the item will be used.
Example 1
Prerequisites for this example:
- Item: #mq-1
- Valuation method: FIFO
- A purchase order of 1 piece is created. A unit cost of 100.00 is agreed on.
- Confirm the PO.
- Post the product receipt.
- Validate the posting of the product receipt.
Validating the ledger accounting entries in the voucher
Account
Name
Posting type
Amount
03-Stock var Mat
Stock variation-Material
Purchase, stock variation
-100.00
01-Inventory
Inventory
Product receipt
100.00
02-Purchase charge
Purchase charges
Purchase expenditure, un-invoiced
100.00
04-Purchase accrual
Purchase Accrual
Purchase, accrual
-100.00
Validating the physical cost amount on the inventory transaction
- Post the invoice, and validate the postings.
The unit price has changed since the product receipt was posted. The unit price is now 110.00
Voucher of the invoice
Account
Name
Posting type
Amount
03-Stock var Mat
Stock variation-Material
Purchase, stock variation
-10.00
01-Inventory
Inventory
Product receipt
-100.00
01-Inventory
Inventory
Purchase, Inventory receipt
110.00
02-Purchase charge
Purchase charges
Purchase expenditure, un-invoiced
-100.00
02-Purchase charge
Purchase charges
Purchase expenditure for product
110.00
04-Purchase accrual
Purchase Accrual
Purchase, accrual
100.00
211100
Accounts Payable – US
Vendor balance
-110.00
Validating the financial cost amount on the inventory transaction
Example 2
Prerequisites for this example:
- Item: #mq
- Valuation method: FIFO
- Misc. charge 1: Debit item - Credit Ledger account 10.00%
- Misc. charge 2: Debit item - Credit Customer/Vendor 10.00 Proportional
- Indirect cost: 2.00% on top of purchase price
- A purchase order of 1 piece is created. A unit cost of 100.00 is agreed on.
- Assign the miscellaneous charges codes, and allocate them to the lines.
- Confirm the PO.
- Post the product receipt.
- Validate the posting of the product receipt
Validating the miscellaneous charges amount calculated and accounted on the product receipt
Validating the ledger accounting entries in the voucher
Account
Name
Posting type
Amount
03-Stock var Mat
Stock variation-Material
Purchase, stock variation
-110.00
05-Stock var Ovh
Stock variation-Overhead
Estimated indirect absorption
-2.40
06-Stock var Misc.C
Stock variation-Misc. charges
Purchase freight
-10.00
01-Inventory
Inventory
Product receipt
122.40
02-Purchase charge
Purchase charges
Purchase expenditure, un-invoiced
110.00
04-Purchase accrual
Purchase Accrual
Purchase, accrual
-110.00
Validating the physical cost amount on the inventory transaction
- Post the invoice, and validate the postings.
For the sake of simplicity, there is no change in unit price in this example, and no additional miscellaneous charges are added.
Voucher of the invoice
Account
Name
Posting type
Amount
06-Stock var Misc.C
Stock variation-Misc. charges
Purchase freight
0.00
05-Stock var Ovh
Stock variation-Overhead
Estimated indirect absorption
2.40
05-Stock var Ovh
Stock variation-Overhead
Indirect absorption
-2.40
01-Inventory
Inventory
Product receipt
-122.40
01-Inventory
Inventory
Purchase, Inventory receipt
122.40
02-Purchase charge
Purchase charges
Purchase expenditure, un-invoiced
-110.00
02-Purchase charge
Purchase charges
Purchase expenditure for product
110.00
04-Purchase accrual
Purchase Accrual
Purchase, accrual
110.00
211100
Accounts Payable – US
Vendor balance
-110.00
Validating the financial cost amount on the inventory transaction
Released versions
KB3023131 "Accounting for Purchase charge and Stock variation" is currently available for following releases of Microsoft Dynamics AX:
- Microsoft Dynamics AX 2012 R3
KB is planned to be released for Microsoft Dynamics AX 2012 R2 February 2015
Источник:
http://blogs.technet.com/b/dynamicsa...variation.aspx