Account Maintenance Posting
Purpose
The purpose of this page is to explain the postings during GR/IR maintenance.
Overview
This document explains the postings with a standard price material and moving average price
material with and without stock coverage. It also points some basic debugging tips.
What is GR/IR maintenance?
We use the GR/IR clearing account during the posting of Goods Receipt (GR) and Invoice Receipt
(IR). There can business cases where there are quantity differences between the GR and IR due to
which some items remain open in the GR/IR account. If such differences are not cleared by a further
GR or credit memo, or by an invoice or return delivery, the GR/IR account is maintained manually.
The above concept is also applicable for planned delivery costs. If the delivered quantity is different
from the quantity that was calculated for the planned delivery cost the clearing account for the
delivery costs is not balanced. If the costs are not further settled, account maintenance must be
carried out for the clearing account of the delivery cost.
This clearing is performed periodically or at the end of a fiscal year.
Posting analysis for standard price material
Posting logic:
For a material with standard price, the system makes offsetting posting to price difference account.
Similarly for a purchase order item with account assignment the system makes offsetting entry to the
consumption account.
Below outlined is a detailed example:-
Price control: S
Standard price: 10 Eur/1EA
Difference in GR and IR quantity: 2 EA
Purchase Order Qty – 5 EA Price 10Eur/1EA
Goods Receipt Qty – 5 EA Price 10Eur/1EA
Invoice Receipt Qty – 3 EA Price 10Eur/1EA
Account Maintenance Qty – 2 EA Price 10Eur/1EA
Postings with the transaction keys:
Document WRX BSX PRD KBS
GR 50- 50+
IR 30+ 30-
Account Maintenance 20+ 20-
Posting analysis for a moving average price material with stock
coverage
Posting logic:
For a material with moving average price, the offsetting posting to clear GR/IR clearing account is
made to the stock account, as long as sufficient stock coverage exists.
Below outlined is a detailed example:
Price control: V
Moving average price: 10 Eur/1EA
Difference in GR and IR quantity: 2 EA
Since there is sufficient stock coverage the quantity difference value is posted to the stock account
(BSX).
Purchase order Qty – 5 EA Price 10Eur/1EA MAP = 10 Stock 0
Goods Receipt Qty – 5 EA Price 10Eur/1EA MAP = 10 Stock 5
Invoice Receipt Qty – 3 EA Price 10Eur/1EA MAP = 10 Stock 5
Account Maintenance Qty – 2 EA Price 10Eur/1EA MAP = 6 Stock 5
Postings with the transaction keys:
Document WRX BSX PRD KBS
GR 50- 50+
IR 30+ 30-
Account Maintenance 20+ 20-
Posting analysis for a moving average price material without stock
coverage
Posting logic:
For a material with moving average price, the offsetting posting to clear GR/IR clearing account is
made to the stock account, unless there is no stock coverage. If material stock is smaller than the
quantity to clear, the system only partially credits/debits the actual existing stock. The remaining
amount is posted to price difference account.
Below outlined is a detailed example:
Price control: V
Moving average price: 6 Eur/1EA
Difference in GR and IR quantity: 2 EA
Purchase Order Qty – 10 EA Price 6 Eur/1EA MAP = 6 Stock 5
Goods Receipt Qty – 2 EA MAP = 6 Stock 7
Invoice Receipt Qty – 10 EA Price 6 Eur/1EA MAP = 6 Stock 7
Account Maintenance Qty – 8 EA Price 6 Eur/1EA MAP=12 Stock 7
Postings with the transaction keys:
Stock before Posting GR = 5 EA
After posting GR of 2 EA = 7 EA
IR qty is = 8 EA thus there is insufficient stock coverage of 1 EA
Considering this, for the first 7 EA the posting is done to stock account (BSX) and for the 1 EA
posting is done to PRD account.
Document WRX BSX PRD KBS
GR 12- 12+
IR 60+ 60-
Account Maintenance 48- 42+ 6+
Debugging tips
Posting string determination:
This is based on fields I_VGART (Transaction/Event Type), E_BUZID (Identification of the Line Item),
and customizing tables T169W and T169A.
Call Stack:
5 SAPLKONT FUNCTION MR_STRING_DETERMINE
4 SAPLCKMLGRIR FUNCTION CKMLGRIR_GET_ACCOUNT_INFO
3 SAPLCKMLGRIR FORM POSTINGS_BUILD
2 SAPLCKMLGRIR FUNCTION CKMLGRIR_BUILD_GRIR_MAINTAIN
1 SAPRCKM_MR11 EVENT START-OF-SELECTION
Posting Calculation:
Call Stack:
5 SAPLCKMLGRIR FORM DERIVE_OTHER_POSTINGS
4 SAPLCKMLGRIR FORM BUILD_UP_POSTING_VALUES
3 SAPLCKMLGRIR FORM POSTINGS_BUILD
2 SAPLCKMLGRIR FUNCTION CKMLGRIR_BUILD_GRIR_MAINTAIN
1 SAPRCKM_MR11 EVENT START-OF-SELECTION
Accounting Document Generation:
Call Stack:
4 SAPLRWCL FUNCTION AC_DOCUMENT_CREATE
3 SAPLCKMV FUNCTION CKMV_AC_DOCUMENT_CREATE
2 SAPLCKMLGRIR FUNCTION CKMLGRIR_BUILD_GRIR_MAINTAIN
1 SAPRCKM_MR11 EVENT START-OF-SELECTION
Related Content
Related Documents
GR/IR Clearing Account Maintenance
Related SAP Notes/KBAs
SAP Note 10757 - MR11, clear GR/IR clearing account
SAP KBA 1609927 - MR8M / Credit Memo postings
SAP KBA 1674290 - Determining Invoice Posting Values
