Overview of account groupings GBB

  • 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:
  • AUA: for order settlement
  • AUF: for goods receipts for orders (without account assignment)
    and for order settlement if AUA is not maintained
  • AUI: Subsequent adjustment of actual price from cost center directly
    to material (with account assignment)
  • BSA: for initial entry of stock balances
  • INV: for expenditure/income from inventory differences
  • VAX: for goods issues for sales orders without
    account assignment object (the account is not a cost element)
  • VAY: for goods issues for sales orders with
    account assignment object (account is a cost element)
  • VBO: for consumption from stock of material provided to vendor
  • VBR: for internal goods issues (for example, for cost center)
  • VKA: for sales order account assignment
    (for example, for individual purchase order)
  • VKP: for project account assignment (for example, for individual PO)
  • VNG: for scrapping/destruction
  • VQP: for sample withdrawals without account assignment
  • VQY: for sample withdrawals with account assignment
  • ZOB: for goods receipts without purchase orders (mvt type 501)
  • 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.
@1A@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.
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.