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

SAP Error Message - Details

• 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 Element Master Record:
  
  Go to transaction code KA03 (Display Cost Element) and check if the cost element (account) exists for the specified controlling area.
  If it does not exist, you will need to create it using transaction code KA01 (Create Cost Element).
  
  
  
  Verify Account Assignment:
  
  Ensure that the account is correctly assigned to the controlling area. You can check this in the cost element master record.
  
  
  
  Activate Cost Element:
  
  If the cost element exists but is inactive, you may need to activate it. This can be done in the cost element master record.
  
  
  
  Check Configuration:
  
  Review the configuration settings for the controlling area and ensure that all necessary settings are correctly defined.
  
  
  
  Consult Documentation:
  
  If you are unsure about the configuration or the steps to take, refer to SAP documentation or consult with your SAP support team.
  
  
  
  Related Information:
  
  Transaction Codes:
  
  KA01: Create Cost Element
  KA02: Change Cost Element
  KA03: Display Cost Element
  OKB9: Maintain Cost Element Groups
  
  
  SAP Notes: Check for any relevant SAP Notes that might address specific issues related to this error message.
  User Authorizations: Ensure that you have the necessary authorizations to create or modify cost elements in the system.
  
  By following these steps, you should be able to resolve the KM189 error and ensure that the necessary master records are in place for your transactions in SAP.