This article provides reference points for those customers who manage GL accrual entries on a daily basis and need to have transaction information exchanged to automate these entries as part of daily accrual practices. In such use case the outbound file feeds from Coupa would be the Receipts to create accruals and Invoices to create reversals. Customer would need to own and develop the process in their middleware to convert these transactions into appropriate accrual adjustments. Please see more about receipt and invoice objects in SAP Integration Playbook. For customers who run accruals on a monthly basis an accrual report export from Coupa is a more suitable approach. The report can be found in your instance under Setup-Reporting
1. When the item/service is received user enters a receipt in Coupa
2. Receipt outbound integration runs at regular scheduled cadence. During this time two automatic journal entries take place in SAP:
a. Debit: P&L depending on the PO data of nominal and cost centre
b. Credit: Balance sheet - generating an accrual for Goods Received Not invoiced (GRNI)
3. Invoice is then processed and sent at a regularly scheduled cadence to SAP. During the time of the payment two automatic journal entries take place in SAP:
a. Debit: Balance sheet - GRNI Accrual - quoting the PO number
b. Credit: Supplier Vendor Account - it will then be paid on payment terms
4. This will result in any remaining amount staying on the balance sheet until it is invoiced and debited
5. PO Number can be used as a common reference value between invoice and receipts (PO is not sent to SAP as an independent object)
6. If an invoice is received with an increased price over PO amount then the charges are distributed as follows through customer's middleware:
a. PO amount is posted to balance sheet - closing out the accrual amount
b. Invoice amount less PO amount (additional invoiced amount) is posted to the P&L where the original PO was coded to
7. Distribution of charges process would have to be automated in the integration layer via customer's middleware logic.
The accruals documented in SAP can be cross-referenced periodically against accrual report provided and exportable from Coupa.