Postings at Stock Value 

Customizing is configured so that the posting to the purchase account is based on the stock value and separate accounting documents are created for the purchase account postings. The following postings are made:

Postings at Stock Value for Material with Standard Price of $9

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, the freight purchase account, and the account for expenses from price differences, 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 and the GR/IR clearing account, plus the postings to the freight clearing account, the freight purchase account, and the account for expenses from price differences, if there are delivery costs.

Based on the receipt value and a material subject to standard price control, the purchase account is updated with a value of 1000 at goods receipt and with a value of 100 at invoice receipt.