Real and Statistical Posting in SAP Controlling

Real postings in Sap CO are any postings from other components such as FI, MM, PP, PS using both a cost element and a real cost object assigned to it. 

It can be allocated to other cost objects, for example by using assessments or distributions.

Statistical postings in Sap CO are only used for information purposes and cannot be allocated to other cost objects.

SAP FICO Basic Concepts

Purpose 

FI

• external reporting, such as Balance Sheet, Income Statement and Cash Flow
• restricted by legal requirement(accounting principle, such as IFRS and GAAP)
• in term of cost, FI will capture how much was spent

AUTOMATIC ACCOUNT DETERMINATION IN SAP MM

Definition

What is automatic account determination in SAP MM? It is an automatic function in MM that determines the correct GL accounts for posting in FI.

For instance, at the time of MIGO/good receipt against PO, the system will automatically pick the Inventory account (BSX) and GR/IR account (WRX).

SAP Message No. F5062 - Exchange rate diff.accts are not define for account & currency &

Cause
In OBA1 or OB09, the KDF - Exchange Rate Dif.: Open Items/GL Acct is not fully maintained.