Which of the following statements is true regarding account assignment in SAP Materials Management?

The statement regarding account assignment in SAP Materials Management being dependent on the material type is accurate. In SAP MM, the account assignment can vary significantly based on the characteristics of the material being processed. Different material types (such as raw materials, finished goods, or trading goods) have distinct account assignment processes because they are treated differently in terms of inventory management and financial accounting.

For example, the account assignment for consumable materials may differ from that of stock materials in how costs are parsed to different accounts. This dependency allows organizations to manage their materials and associated costs more effectively and tailor their accounting processes to reflect the true nature of their transactions with different types of materials.

The other statements do not accurately capture the complexity of account assignment in SAP MM. Some aspects such as account assignment being based solely on company code, not being affected by the valuation class, or using fixed codes across materials do not reflect the flexible and variable nature of account assignment determinations in relation to different materials.