Postings at Receipt Value 
Postings at Receipt Value
Customizing is configured so that the posting to the purchase account is based on the receipt value and separate accounting documents are created for the purchase account postings. The following postings are made:
Postings Based On the Receipt Value for Material with Moving Average Price
Goods Receipt
The first document contains the postings to the GR/IR clearing account and the purchase account, plus the postings to the freight clearing account and the freight purchase account, if there are delivery costs.
The second document contains the postings to the purchase offsetting account and the stock account.
Invoice Receipt
The first document contains the postings to the vendor account, the GR/IR clearing account, and the purchase account, plus the postings to the freight clearing account and the freight purchase account, if there are delivery costs.
The second document contains the postings to the purchase offsetting account and the stock account.