The stock account is posted with the receipt value based on the purchase order price.

The offsetting entry is posted to the GR/IR clearing account.

The stock and value in the material master record increase in proportion to the goods receipt quantity. The material price does not change.

The GR/IR clearing account is cleared on the basis of the purchase order price:

The posting for the offsetting entry is based on the invoice price on the vendor account.

For a material with a moving average price, the difference between the GR/IR clearing account and the vendor account is posted to the stock account if there is sufficient stock coverage.

The invoice price is different to the purchase order price: When the invoice is posted, the system corrects the value in the material master record, the stock level is unchanged, thus the moving average price in the material master record changes.

The GR/IR clearing account is cleared on the basis of the invoice price. The offsetting entry is posted to the stock account.

The stock and value in the material master record are reduced in proportion to the goods receipt quantity reversed, so the moving average price does not change.