SAP中过账码和记账码

SAP中过账码和记账码是指同一个事物。在实际业务中,记账码就是只有“借”和“贷”,而SAP中Posting Code肩负着更多的任务:

1)界定科目类型,
2)借贷方向,
3)凭证输入时画面上的字段的输入状态。
——————————————————————————————–
对于总账科目的凭证

用40来表示总账的借方,
用50表示总账的贷方

对于应付账款相关

借方有:21、22、23、24、25、26、27、28、29,
贷方有:31、32、33、34、35、36、37、38、39

对于应收账款相关

借方有:01、02、03、04、05、06、07、08、09,
贷方有:11、12、13、14、15、16、17、18、19

对于固定资产相关

借方:70
贷方:75

对于存货业务相关

借方:89
贷方:99
=============================================================================
关于记账码-SAP

记账码-posting key = PK
记账码有三个作用:1-代表借贷方 2-决定账户类型(S/D/K/M/A)3-决定屏幕字段状态

记帐码/Posting Key
在手工的会计核算过程中,我们通过用记帐符号“debit”与“credit”来描述资产、负债的增、减。但在SAP中,却变得有些复杂了。

客户D

对于与应收帐款有关的,其应收帐款的debitcredit所用的记帐码:
? 用01、02、03、04、05、06、07、08、09表示debit,
? 用11、12、13、14、15、16、17、18、19表示credit,
如输入一笔与客户发票有关的分录:01:客户有关的号码50:其他业务收入。

供应商K

对于与供应商发票有关的凭证输入,主要与应付帐款有关的debitcredit就比较复杂了,如
? debit用21、22、23、24、25、26、27、28、29,
? credit用31、32、33、34、35、36、37、38、39,
如供应商发票输入分录为:40:50100101(营业费用-电费) 31:10100037(表示通过主数据创建的供应商编号)。

总账S
对于总帐科目的凭证,
? 用40来表示总帐的debit,
? 用50来表示总帐的credit,
分录例示如下:40:10010101(现金)50:50150101(营业外收入);

固定资产A

与固定资产有关的业务,用70表示debit,用75表示credit,假设通过应付模块采购固定资产,70:固定资产号码31:10100037。

物料M

对于存货有关的业务,用89表示debit,用99表示credit,如89:存货credit:50:GR/IR,退货时,40:GR/IR 99:存货 (与存货有关的会计业务,大部分是系统自动产生的,因此少了一道麻烦!)。

记帐码在SAP中实际上起到如下的作用:在行项目中决定可输入的科目的类别;行项目是以debit或credit输入;决定其他字段的状态。
记帐码:记帐码用于确定行项目记帐的方向-debit记或货记,同时确定记帐科目的类型(总分类帐科目或明细分类帐帐户)和记帐数据输入的屏幕格式。
SAP系统提供多种过帐码的定义,用户在处理会计凭证录入时,宜尽量使用系统默认之过帐码。
业务处理通常使用之过帐码如下:
过帐码类型D/C(debit/credit)说明
01 C-客户 D-debit invoice
02 C-Customer D-debit Reverse credit memo
03 C-Customer D-debit Bank charges
04 C-Customer D-debit Other receivables
05 C-Customer D-debit Outgoing payment
06 C-Customer D-debit Payment difference
07 C-Customer D-debit Other clearing
08 C-Customer D-debit Payment clearing
09 C-Customer D-debit Special G/L debit

11 C-客户C-creditcredit凭证

15 C-Customer C-credit Incoming payment
16 C-Customer C-credit Payment difference
19 C-客户C-credit特别总帐credit
21 V-供应商 D-debit credit memo
22 V-供应商 D-debit reverse invoice
24 V-供应商 D-debit other receivable
25 V-vendor D-debit outgoing payment
26 V-供应商 D-debit payment difference
27 V-供应商 D-debit clearing
28 V-供应商 D-debit payment clearing
29 V-供应商 D-debit special G/L debit
31 V-供应商C-credit发票
39 V-供应商C-credit特别总帐credit
40 G-总分类帐D-debitdebit分录
50 G-总分类帐C-creditcredit分录
70 A-资产D-debitdebit资产
75 A-资产C-creditcredit资产

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