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Former Member
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Dear Experts,

Pls tell me what are the GL A/Cs Not required Cost element Assignment. Pls explain why also

Like COGM,COGS, what are the GL A/c not belongs to cost element.

thanks in advance



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Former Member
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GL accounts of expense type are generally created as cost elements in the primary cost elements category.

A cost element is a something which defines the origin of cost. Cost elements classify an organization’s valuated consumption of production factors within a controlling area. A cost element corresponds to a cost-relevant item in the chart of accounts.

When you create primary cost elements, the SAP System checks whether a corresponding general ledger (G/L) account exists in Financial Accounting (FI).

Hope this helps. pls assign points.