COST ACCOUNTING TEST SCENARIOS PRACTICED UNDER MY COCD SM01

1. Here you can observe system is allowing to post the to cost centre of company code SM01 in
the company code RT01, but technically this not right, hence we have to activate validation
in OKKP to control users to not to post transactions by picking wrong company code cost
centres

In OKKP screen activate company code validations for system for system to validate transactions

Now you can observe after activation of validation in OKKP, the system will not allow to post by
using co area which belongs to other cocd
Controlling document FB01

Controlling line item display KSB1

2. If you want to edit any cost which is wrongly posted you can edit in tcode Kb61
Here you can observe I have edited 400013 tele add from 5000 to 4000 CAD, hence system is
creating 4 line items to edit the document, observe in above screen the total amount in cost centre
SM0100 advertisement is 15000 now after removing 1000 cad from 400013 tele add the cost came
to 14000 CAD

3. In KB11N you can transfer the cost from one cost centre to another, give the cost centre
and cost element from where you need to transfer cost and also give target cost centre
where the cost need to be transferred
Here you can observe I have transferred cost from SM01100 advertisement cost centre under cost
element 400014 catalogues/ leaflets 1000 CAD to new cost centre SM01200 rent retail outlet
 4. DISTRIBUTION CYCLE- to redistribute FI costs primary costs to various secondary cost centres
costs are distributed from line item by line item

When FI document is involved its called primary cost allocations and when cost is reallocated from
cost centres to cost centres it called secondary cost allocations

For this first you need to create statistical key figure(SKF)

Use tcode KK01 to create new SKF, give unique alphanumeric or numeric name and go to master
data

Hereive identificatin name and select the unit of measurement for SKF and save
Then create distribution cycle under Tcode KSV1, give unique name for cycle identification give date
and enter

Here you fill the text to identify your distribution and click on attach segment
Here give segment name and text, senders rule, receiver rule and in next tab sender/ receivers select
the sender cost centre and receiving cost centres, next go to receiver tracing factor tab choose skf
variable and give the SKF you had created in KK01 and save

Then go to KB31N give the period and give the cost centres where u want to distribute costs and
update the SKF you had created and save
Here in KSV5 run the cycle, give the period fisacal year and cycle name and execute then below
screen will appear

Here system is picking number of senders 5 because I have used 5 cost elements to post
advertisement cost and system is picking 10 receivers because I had used cost centres retail outlet 1
and retail outlet 2 to reallocate the advertisement costs hence 5 cost elements x 2 cost cost centres
system is picking 10
Here observe number of senders 5

Number of receivers 10
Run Tcode S_ALR_87013611 to see how advertisement cost centre as reallocated the costs
and balance is zero

Retail outlet 1 balance

Retail outlet 2 balance

5. To reverse the distribution cycle rerun the KSV5 TCODE and execute
Observe now the cost came to original cost debit entries only

Even the cost centre where we allocated cost is also zero

 6. Assessment cost – combines all the costs of cost elements and transfer the costs to required
cost centres
IN TCODE KA06 create assessment cost element, give unique name and fill in the name for
identification and give cost element category 42 and save

In tcode KSV1 create assessment cycle and give unique cycle name and text for identification and
click on attach segments
fill in all the required fields and save

Run the cycle in KSV5, now u can see the send cost centre in 1 and receiving cost centres are 2
Sender cost centre

Receivers cost centres

S_ALR_87013611 report of cost centre advertisement SM01100

S_ALR_87013611 report of cost centre RETAIL OUTLET 1 SM011300

S_ALR_87013611 report of cost centre RETAIL OUTLET 2 SM011400