Offsetting entry for stock posting (GBB)
Offsetting entries for stock postings are used in Inventory Management. They are dependent on the
account grouping to which each movement type is assigned. The following account groupings are
defined in the standard system:
o AUA: for order settlement
o AUF: for goods receipts for orders (without account assignment)
and for order settlement if AUA is not maintained
o AUI: Subsequent adjustment of actual price from cost center directly
to material (with account assignment)
o BSA: for initial entry of stock balances
o INV: for expenditure/income from inventory differences
o VAX: for goods issues for sales orders without
account assignment object (the account is not a cost element)
o VAY: for goods issues for sales orders with
account assignment object (account is a cost element)
o VBO: for consumption from stock of material provided to vendor
o VBR: for internal goods issues (for example, for cost center)
o VKA: for sales order account assignment
(for example, for individual purchase order)
o VKP: for project account assignment (for example, for individual PO)
o VNG: for scrapping/destruction
o VQP: for sample withdrawals without account assignment
o VQY: for sample withdrawals with account assignment
o ZOB: for goods receipts without purchase orders (mvt type 501)
o ZOF: for goods receipts without production orders
(mvt types 521 and 531)
You can also define your own account groupings. If you intend to post goods issues for cost
centers (mvt type 201) and goods issues for orders (mvt type 261) to separate consumption
accounts, you can assign the account grouping ZZZ to movement type 201 and account grouping
YYY to movement type 261.
Caution
If you use goods receipts without a purchase order in your system (movement type 501), you have
to check to which accounts the account groupings are assigned ZOB
If you expect invoices for the goods receipts, and these invoices can only be posted in Accounting,
you can enter a clearing account (similar to a GR/IR clearing account though without open item
management), which is cleared in Accounting when you post the vendor invoice.
Note that the goods movement is valuated with the valuation price of the material if no external
amount has been entered.
Parveen Kumar Page 1 5/29/2025
Offsetting entry for stock posting (GBB)
As no account assignment has been entered in the standard system, the assigned account is not
defined as a cost element. If you assign a cost element, you have to enter an account assignment
via the field selection or maintain an automatic account assignment for the cost element.
Account determination of valuated sales order stock and project stock
Note that for valuated sales order stock and project stock (special stock E and Q) and for the
transaction/event keys BSX andGBB, you must maintain an account determination to avoid
receiving warning messages when entering data (purchase order or transfer posting) for valuated
stock.
During data entry, the system attempts to execute a provisional account determination for GBB for
valuated stock. The system will only replace the provisional account determination for GBB with the
correct account determination for the stock account (BSX), in the background, if you enter the data
for valuated stock at a later point in time
Parveen Kumar Page 2 5/29/2025
