For all cases, there is no account document generated during Goods Receipt if you select GR Non-Valuated in

Delivery tab in item details during PO creation.

1. When you do a GR for stock material, the following accounts get updated as assigned in OBYC t-code with the
valuation class of material:
Stock account - Material (BSX): Dr
GR/IR clearing - Material (WRX): Cr

2. When you do a GR for account assigned material which is in a PO, the following accounts get updated as WRX
assigned in OBYC t.code & OKB9 setting & assignment with G/L account with company code with cost object:
2.1. If cost object is K
Consumption account -: Dr
GR/IR clearing - Material (WRX): Cr

2.2. If cost object is A

Asset account -: Dr
GR/IR clearing - Asset (WRX): Cr

3. When you do GR for PO without Material (Only Text)

Generally in this case, GR Non-Valuated check box selected in u2018Delivery u2018 tab in item details during PO
creation .So no accounting document during GR but when you do IR in MIRO t-code, you will have accounting
entries:
Consumption account -: Dr
Vendor account: Cr

4. If same material going to hit separate G/L account, you can use concept of different valuation grouping code
for each plant (OMWD)

OR
If business requires a separate valuation class for material, you can maintain different valuation for material in
accounting-1 view like example:
Valuation Class for stock: 3000
Valuation Class: Sales order stk: 3006
Valuation Class Proj. stk :3007

& then go for assignment in OBYC t.code for each valuation class (stock, Sales order stock& Project Stock) with
separate G/L account.

5. When you create PO for stock material, no need to enter any G/L account or need to be defaulted. But PO creation
for non-invetoried material & service, you can make G/L account as default, with help of t.codes:OME9, OMGO &
OBYC.
For More Information check link:
http://www.bluemarlinsys.com/ns/0603-03.asp

Ask the FI/CO expert: SAP Purchase Account assignment Tips

1) How to default a General Ledger account on a Purchase Order account assignment for an inventory
item?
When you create a standard Purchase Order using K account assignment to expense an inventory item
with GL account and cost center, the system expects you to key in GL account number and the cost
center. In case you dont want to use the account modification VBR assigned GL account number, it is
possible to default a separate GL account with standard configuration steps.
a) Transaction: OME9 (Maintain account assignment categories)

Create a new account assignment category Z by making a copy of account assignment category
K. Change account modification to ZBR.

b) Transaction: OMGO (Define combination of item categories/account assignment categories)

Assign account assignment category created in previous step to an item category blank or space.

Note:
This is an optional step, if you dont want to touch the standard K cost center account assignment.
c) Transaction: OBYC (Automatic account assignment configuration)
Choose account transaction key GBB by double clicking the existing entry and choose the appropriate
chart of account for your company. Assign the GL account that needs to be defaulted for general
modification ZBR and valuation class RAW (use appropriate valuation class set-up in your company).

d) Transaction: ME21N to create a purchase order to test the configuration.

When you create a PO with account assignment Z for an inventory item, the system should default the
above-configured GL account.

2) How to default a GL account for a material group when a purchase order is created without a
material master?
If you want to create a purchase order without a material master (service/expense items), the standard
SAP R/3 4.x and higher releases, offer functionality to assign a valuation class to a material group. This
way automatic MM account assignment can be set-up to drive the appropriate GL account for a material
group/valuation class in your company.
a) Transaction: OMSK (Define valuation class):

b) Transaction: OMQM (Entry aids for items without a material master):

Assign the appropriate valuation class for a material group.

c) Transaction: OME9 (Maintain account assignment categories)

Create a new account assignment category Z by making a copy of account assignment category
K. Change account modification to ZBR.

d) Transaction: OMGO (Define the combination of item categories/account assignment categories)

Assign the account assignment category created in previous step to an item category blank or space.

Note:
This is an optional step if you dont want to touch the standard K cost center account assignment.
e) Transaction: OBYC: (Automatic account assignment configuration)
Choose account transaction key GBB by double clicking the existing entry and choose appropriate chart
of account for your company. Assign the GL account that needs to be defaulted for general modification
ZBR and valuation class TRF (use the appropriate valuation class set-up in your company).

f) Transaction: ME21N to create a purchase order to test the configuration.

Standard order type, Account assignment category Z and Material Group TRAFFIC.

Account assignment screen:

Note:
Before configuring account assignment, please discuss this with your SAP FI/CO functional contact and
Accounting department key user for mapping valuation class to General ledger account numbers etc.
Some of my colleagues in MM Purchasing liked this configuration and I thought your company might also
benefit from this in case you want to default the GL account in purchasing to avoid wrong account
coding.