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Difference Between PO Account Assignment P and Non Stock Item (N)

Dear All,

Could any able explain difference between PO Account Assignment Category P and Non-Stock Item (N) as

- P-: Project Stock, results in a consumption posting. Stock is taken in to the books & transferred of to the Consumption accounting.

- N : In case of Item Category (N), stock also take into books and directly issue to Project/NWA.

As per my understanding in both above case material will be issued directly to project at time of GR in MIGO.

Than When we need to use P and When to use N ?


Atul R Rajmane

Former Member

Hi Atul,

Please note there is a major difference between Item Category ( L or N etc) and Account assignment Category ( P or Q or N or K etc).

the first Item Category is specific to the characteristic of material i.e. whether it is a stock material (L) or non stock (N) or service (D)  etc.

Whereas the account assignment defines which controlling object should be hit while procuring material and what corresponding entries should be expected in FICO, once goods are received from the resulting PR/PO.

Now to answer your question when we raise a PO with account assignment as P the Project cost is not hit, it hits the consumption account, and it is available as Project Stock. once goods are issued against this project stock actual cost is accumulated against the project.

In case of non-stock item there is no stock take, Once you do the GR it is considered consumed.

Hope it clears your doubts..



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