How To Fix KM189 - No valid master record for account &1 in controlling area &2

KM189 - Overview

• Message type: E = Error

• Message class: KM - Error messages for Profit Center Accounting

• Message number: 189

• Message text: No valid master record for account &1 in controlling area &2

What causes this issue?

Account &V1& is neither a cost/revenue element in controlling area &V2&
nor a G/L account in the corresponding chart of accounts.

System Response

The system assumes that &V1& is a profit and loss account.

Error message extract from SAP system. Copyright SAP SE.

Smart SAP Assistant

• What is the cause and solution for SAP error message KM189 - No valid master record for account &1 in controlling area &2 ?

  The SAP error message KM189 "No valid master record for account &1 in controlling area &2" typically occurs in the context of controlling (CO) when you are trying to post a transaction that involves a cost element or internal order, but the system cannot find a valid master record for the specified account in the specified controlling area.
  
  Cause:
  
  Missing Master Record: The primary cause of this error is that there is no valid cost element master record for the specified account in the controlling area. This could happen if the cost element has not been created or has been deleted.
  Incorrect Account Assignment: The account being referenced may not be correctly assigned to the controlling area.
  Inactive Cost Element: The cost element may exist but is inactive or not set up correctly for the controlling area.
  
  Configuration Issues: There may be configuration issues in the controlling area settings or the cost element settings.
  
  
  Solution:
  
  
  Check Cost