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B PURCHASE FROM EOU (IN THE BOOKS OF DTA 2 - 1202)
1 MIGO (GR)
251101 Inventory - Raw Material DR Cost+Customs+Cust Cess261902 GR/IR Clearing CR Cost+Customs+Cust Cess
2 Part II
254707 Excise Duty-RG23A DR CVD+AD254708 Education Cess-RG23A DR CVD Cess261992 CVD Clearing A/C CR CVD+CVD Cess+AD
3 MIRO (IV)
261902 GR/IR Clearing DR Cost+Customs+Cust Cess261992 CVD Clearing DR CVD+CVD Cess+AD
EOU Plant (Vendor) CR
D15
mwagh: We need to define DTA 2 plant as a Customer.
BCD+CVD+AD+CVD Cess+Cust Cess
Cost+Customs+Cust CessCost+Customs+Cust Cess
Cost+Customs+Cust Cess
MODULE PARTICULARS ACCOUNT CODE
SD VOLUMES GIVEN TO PP FOR MRP
PP MRP GENERATION
MM GENERATION OF PO
MM CREATION OF GR 251105
261902
254707
254708
261991
FI INVOICE VERIFICATION BY FINANCE
QA QUALITY INSPECTION OF GR
QA REJECTION BY QUALITY - PRIMARY 251101
261902
MM GOODS SENT BACK TO VENDOR AGAINST PRIMARY REJECTION
MM ISSUE OF MATERIAL TO PRODUCTION
ACCOUNTING ENTRY DEBIT CREDIT TRANSACTION CODE
NO ACCOUNTING ENTRY
NO ACCOUNTING ENTRY
NO ACCOUNTING ENTRY
Inventory-Traded Gds DEBIT MIGO / MB51
GR/IR Clrng-Domestic CREDIT MIGO / MB51
Excise Duty-RG23A DEBIT MB51 / FB03
Education Cess-RG23A DEBIT MB51 / FB03
Cenvat Clearing A/C CREDIT MB51 / FB03
MIRO
NO ACCOUNTING ENTRY
Inventory-Rw Mat-Dom CREDIT MB51 / FB03
GR/IR Clrng-Domestic DEBIT MB51 / FB03
MOVEMENT TYPE
101
101
101
101
101
321
122
122
TRANSACTION DETAILS MOVEMENT TYPE
Sending of Goods to Subcontractor (under 57 F(4)) No Accounting Document.
Goods Received from Subcontractor Inventory-WIP 5,177.50
GR/IR Clrng-Domestic (3,670.00)
Inventory-Rw Mat-Dom (1,507.50)
Change in stck-Masop (5,177.50)
Sub Contractor Chrgs 3,670.00
Cons-Mat-SubContract 1,507.50
Invoice Verification of Subcontract Bill NEW COAT PVT LTD (4,128.75)
GR/IR Clrng-Domestic 3,670.00
VAT Recvble A/C 458.75
Reversal of excise duty under 57F4 after lapse of 180 days. Excise Duty-RG23A (241.20)
Education Cess-RG23A (4.82)
57F4 Clearing A/C 246.02
Receipt of material after 180 days without processing Excise Duty-RG23A 120.60 542
Education Cess-RG23A 2.41 542
57F4 Clearing A/C (123.01) 542
PORPOSED ACCOUNTS
Separate Stores Location Should be configered.
All the other locations are to be blocked for this transaction.
Delivery note no can be duplicated. MIRO can be made only for one such challan and mannual
Service tax to be configured in vendor master
Requirements to be maintained in Master Data of Vendor
Chapter ID
Material Chapter ID Combination
Material Assessable Value
Vendor Excise Details
Excise Tax Rate
Entry will be passed only if reversal of excise duty is made after 180 days.
TRANSACTION DETAILS
Sending of Goods to Subcontractor (with excise duty) E Duty Payable-DTA (96.00)
ED Collection A/C 96.00
E.Ces-ED payable DTA (2.00)
ED Collection A/C 2.00
(Being 100 MTR uncoated conduit sent to subcontractor 100000087)
VENDOR A/C 98.00
MASOP ED COLLECTION (98.00)
(Being recovery of excise duty from subcontractor)
Goods Received from Subcontractor Inventory-WIP 576.63
GR/IR Clrng-Domestic (128.00)
Inventory-WIP (448.63)
Change in stck-Masop (576.63)
Sub Contractor Chrgs 128.00
Cons-Mat-SubContract 448.63
(Being 80 MTR uncoated conduit received from subcontractor 55000000092)
Invoice Verification of Subcontract Bill SONALI PLASTIC INDUSTRIES (255.63)
GR/IR Clrng-Domestic 128.00
Cenvat Clearing A/C 97.28
Cenvat Clearing A/C 1.95
VAT Recvble A/C 28.40
(Being Invoice Verification done for material received from subcontractor 510000030)
Rejection due to subcontractor processing after receipt Inventory-WIP (464.63)
GR/IR Clrng-Domestic 16.00
Change in stck-Masop 464.63
Sub Contractor Chrgs (16.00)
Inventory-WIP 448.63
Cons-Mat-SubContract (448.63)
(Being 10 MTR coated conduit rejected at TF 55000000093)
Inventory-WIP (64.11)
Scrap Cost Account 64.11
(Being 10 mtrs of coated conduit scrapped Doc no. 490000076)
MOVEMENT TYPE PORPOSED ACCOUNTS
MASOP ED COLLECTION
(Being 100 MTR uncoated conduit sent to subcontractor 100000087)
Proposed Entry
Calculation of Excise Duty should be automated
Base Value Field should be the correct assessable value
(Being 80 MTR uncoated conduit received from subcontractor 55000000092)
TDS on the transaction is not getting calculated
(Being Invoice Verification done for material received from subcontractor 510000030)
922
922
922
922
922
922
551
551
5.58 100
8.78 100
movement type movement description control101 GR goods receipt 1102 GR for PO reversal 1103 GR into blocked stck 1104 GR to blocked rev.105 GR from blocked stck 1106 GR from blocked rev.121 GR subseq. adjustm.122 RE return to vendor 1123 RE rtrn vendor rev. 1124 GR rtrn blocked stck125 GR rtn blkd stck rev131 Goods receipt 1132 Goods receipt reversal 1141 GR G subseq. adjustm142 GR G subseq. adjustm161 GR returns162 GR rtrns reversal201 GI for cost center 1202 RE for cost center 1221 GI for project222 RE for project231 GI for sales order232 RE for sales order241 GI for asset242 RE for asset251 GI for sales252 RE for sales261 GI for order 1262 RE for order 1281 GI for network282 RE for network291 GI all acc. assigmts292 RE all acct assigmts301 TF trfr plnt to plnt 1302 TR trfr plnt to plnt 1303 TF rem.fm stor.to pl304 TR rem.fm stor.to pl305 TF pl.in stor.in pl.306 TR pl.in stor.in pl.309 TF tfr ps.mat.to mat 1310 TR tfr ps.mat.to mat 1311 TF trfr within plant 1312 TR transfer in plant 1313 TF rem.fm str.toSLoc314 TR rem.fm str.toSLoc315 TF pl.in str.in SLoc316 TR pl.in stor.inSLoc317 Create struct. mat.318 RE create struc. mat319 Split structured mat320 RE split struct.mat.
321 TF quality to unrest 1322 TR quality to unr. 1323 TF quality in plant324 TR quality in plant325 TF blocked in plant326 TR blocked in plant331 GI to sampling QI332 RE to sampling QI333 GI to sampling unre.334 RE to sampling unre.335 GI to sampl. blocked336 RE to sampling blkd340 Batch revaluation341 TF unrestr.to restr.342 TF rstricted to unr.343 TF blocked to unre.344 TR blocked to unre.349 TF blocked to QI350 TR blocked to QI351 TF to stck in trans.352 TR to stck in trans.411 TF SLoc to SLoc412 TR SLoc to SLoc413 TF SLoc to sls order414 TR SLoc to sls order415 TF SLoc to project416 TR SLoc to proj.441 TP unrstr.to tiedEmp442 TP tiedEmp.to unrstr451 GI returns452 RE returns reversal453 TP returns to own454 TP own to returns455 TF st. trfr returns456 TR st. trfr returns457 TP Returns to own QI458 TP Own QI to returns459 TP Ret. to own blckd460 TP Own blckd to ret.501 Receipt w/o PO 1502 RE receipt w/o PO 1503 Receipt to QI504 RE receipt to QI505 Receipt to blocked506 RE receipt to blockd511 Delivery w/o charge512 RE deliv. w/o charge521 Receipt w/o order522 RE receipt w/o prOrd523 Rcpt QI w/o prOrder524 RE quality w/o prOrd525 Rcpt blkd w/o pr.ord526 RE blocked w/o PrOrd531 Receipt by-product
532 RE by-product541 GI whse to subc.stck 1542 RE subctrStck toWhse 1543 GI issue sls ord.st.544 GI receipt sls or.st545 Rcpt SC by-product546 GI issue SC by-prod.551 GI scrapping 1552 RE scrapping 1553 GI scrapping QI554 RE scrapping QI555 GI scrapping blocked 1556 RE scrapping blocked557 GI adjust. transit558 GI adjust. transit561 Init.entry of stBal. 1562 RE in.entry stk bals 1563 Init. entrStBals: QI564 RE ent.st.bals: QI565 In.ent.stBals: blckd566 RE ent.stBals: blckd571 Receipt assembly572 RE receipt assembly573 Rcpt QI assembly574 RE rcpt QI assembly575 Rcpt blckd assmbly576 RE rcpt blkd assmbly581 Rcpt by-prod network582 RE by-prod. network601 GD goods issue:delvy 1602 RE goods deliv. rev. 1603 TF rem.fm stor.to pl604 TR rem.fm stor.to pl605 TF pl.in stor.in pl.606 TR pl.in stor.in pl.621 GI ret.pack.:lending622 GI ret.pack:ret.del.623 GI iss:cust.ret.pack624 GI rcpt:cust.re.pack631 GI consgmt: lending632 GI consgmt:ret.delvy633 GI iss: cust.consgmt634 GI rcpt:cust.consgmt635 TF consgmt lending636 TR consgmt ret. del.641 TF to stck in trans. 1642 TR to stck in trans. 1643 TF to cross company644 TR to cross company645 TF cross company646 TR cross company647 TF to stck in trans.648 TR to stck in trans.651 GD ret.del. returns
652 GD ret.del. retn rev653 GD returns unrestr. 1654 GD returns unr. rev.655 GD returns QI656 GD returns QI rev.657 GD returns blocked658 GD returns blk. rev.661 GI returns to vendor662 RE ret. to vdr revrs671 TR to stck in trans.672 TF to stck in trans.673 TF to cross company674 TR to cross company675 TR cross company676 TF cross company677 TR to stck in trans.678 TF to stck in trans.
6A1 TF GI16A2 TR GI16A3 TF CC GI16A4 TR CC GI16A5 TF CC GI16A6 TR CC GI16A7 TF GI16A8 TR GI16B1 TF GI26B2 TR GI26B3 TF CC GI26B4 TR CC GI26B5 TF CC GI26B6 TR CC GI26B7 TF GI26B8 TR GI26K5 TF GI2 consi6K6 TR GI2 consi6W5 TF GI1 consi6W6 TR GI1 consi
701 GR phys.inv.: whse 1702 GI phys.inv.: whse 1703 GR phys.inv: QI 1704 GI phys.inv: QI 1707 GR phys.inv.:blocked708 GI phys.inv.:blocked711 GI InvDiff.:whouse712 GR InvDiff.:wrhouse713 GI InvDiff: QI714 GR InvDiff: QI715 GI InvDiff.:returns716 GR InvDiff.:returns717 GI InvDiff.: blocked718 GR InvDiff.: blocked721 SlsVal.rec.n.afftMgs722 SlsVal.iss.n.afftMgs731 SlsVal.rec. afftgMgs
732 SlsVal.iss. afftgMgs841842843844922 RE return to vendor923 RE rtrn vendor rev.941 GI whse to subc.stck 1942 RE subctrStck toWhse 1951 GI scrapping Ven Acc 1952 RE scrapping Ven Acc 1961 Scrap Stock Increase962 Scrap Stock Decrease
TRANSACTION DETAILS
Scrapping of FG before transfer to BSR Inventory-FG (140.30)
Scrap Cost Account 140.30
(Being 5 units of scrapped Doc no. 490000072)
Dismantelling of stock in Blocked stock Inventory-FG (1,262.70)
Excise Document for sales 261993 ED Collection A/C Debit
262461 E Duty Payable-DTA Credit
262462 E.Ces-ED payable DTA Credit
Movement Type/ T Code
TRANSACTION DETAILS
Case No. 1 Invoice and Delivery Challan for 100 Qty. but actual receipt 90 Qty.
Case No. 2 Invoice and Delivery Challan for 100 Qty.,received 100 Qty. but 10 Qty. rejected by Quality
Goods Received Inventory-RM Domestic 1078
GR/IR Clrng-Domestic -1078
Excise Duty-RG23A 172.48
Education Cess-RG23A 3.45
Cenvat Clearing A/C -175.93
(Being 100 units challan qty and 100 units received qty Doc no. 1000000296)
Quality Inspection GR/IR Clrng-Domestic 107.8
Inventory-RM Domestic -107.8
(Being 10 units rejected qty Doc no. 1000000296)
Invoice Verification
PACOLINE INDUSTRIES 1,269.60
GR/IR Clrng-Domestic (970.20)
Cenvat Clearing A/C (155.23)
Cenvat Clearing A/C (3.11)
VAT Recvble A/C (141.07)
(Being 90 units accepted qty invoice is passed Doc no. __________________)
Goods rejected sent back to vendor E Duty Payable-DTA -17
ED Collection A/C 17
(Being 10 units OF rejected qty sent to vendor Doc no. 100000084 against excise invoice)
Case No. 3 Out of the 90 Qty. issued to production, 10 get rejected at Shop Floor
No accounting Entry Qty. 10 units
Line Rejection debited to vendor Inventory-Rw Mat-Dom (53.90)
GR/IR Clrng-Domestic 53.90
(Being 5 units OF rejected at shop floor debited to vendor Doc no. 100000302)
PACOLINE INDUSTRIES 70.53
GR/IR Clrng-Domestic (53.90)
Cenvat Clearing A/C (8.62)
Cenvat Clearing A/C (0.17)
VAT Recvble A/C (7.84)
(Being debit note for 5 units of material rejected at shop floor generated for vendor Doc no. 100000302)
Excise Invoice for Line Rejection E Duty Payable-DTA (9.00)
ED Collection A/C 9.00
(Being 5 units of rejected qty sent to vendor Doc no. 100000085 against excise invoice)
All the GR will be made on received quantity and the Cenvat will be availed on received qyt. Purchase department will take care of any disputes with the vendor for the cenvat on shortage alongwith the basic value. (In this case with 90 Qty.)
Rejection identified at Shop and material moved to blocked stock at Shop Floor
Scrapping the goods at shop floor Inventory-Rw Mat-Dom -53.9
Scrap Cost Account 53.9
(Being 5 units scrapped Doc no. 490000070)
Excise Invoice for Line Scrap E Duty Payable-DTA -9
ED Collection A/C 9
(Being excise invoice of 5 units scrapped Doc no. 100000086)
MOVEMENT TYPE
Case No. 1 Invoice and Delivery Challan for 100 Qty. but actual receipt 90 Qty.
Case No. 2 Invoice and Delivery Challan for 100 Qty.,received 100 Qty. but 10 Qty. rejected by Quality
101
101
101
101
101
122
122
MIRO No MIRO without inspection
MIRO
MIRO
MIRO
MIRO
(Being 90 units accepted qty invoice is passed Doc no. __________________)
(Being 10 units OF rejected qty sent to vendor Doc no. 100000084 against excise invoice)
Case No. 3 Out of the 90 Qty. issued to production, 10 get rejected at Shop Floor
344
922
922
(Being 5 units OF rejected at shop floor debited to vendor Doc no. 100000302)
(Being debit note for 5 units of material rejected at shop floor generated for vendor Doc no. 100000302)
New Accounts to be given by finance
(Being 5 units of rejected qty sent to vendor Doc no. 100000085 against excise invoice)
All the GR will be made on received quantity and the Cenvat will be availed on received qyt. Purchase department will take care of any disputes with the
How the balance will be crossed with CENVAT Clearing account