For a material subject to standard price control, the stock account can only be debited with the value resulting from the product of goods receipt x standard price. When posting to a previous period, the standard price from the previous period is used. If the standard price was changed in the current period, the posting to the stock account must be corrected; to a certain extent, the price is subsequently changed for the quantity received.

At the beginning of the current period, the standard price was increased by $2/piece. Posting the goods receipt to a previous period causes the stock quantity and the stock value to change in both the previous period and the current period by 200 pieces and $2,000. So that the standard price remains unchanged in the current period, the system automatically makes a revaluation posting. This means that the price change at the start of the current period is taken into account: The stock value in the current period is increased by 200 pieces x $2/piece = $400.