Initial Entry of Inventory Data 
Use
You enter initial inventory data when you transfer stocks (for example, from an existing system) into the SAP System. This procedure is first performed at the beginning of the production phase with the SAP System. In addition, it is possible to enter initial inventory data when the SAP System is active, both for new materials and for materials for which stocks already exist.
Prerequisites
If you want to enter initial inventory data for a new material, you must create a material master record for this material.
Features
The valuation of the stocks to be entered depends on two factors:
Material with Standard Price
For a material valuated at a standard price, the initial entry of inventory data is valuated on the basis of the standard price. If you enter an alternative value during the initial entry of inventory data, the system posts the difference to a price difference account.

Material with Moving Average Price
For a material valuated at a moving average price, the initial entry of inventory data is valuated as follows:
