The account movements made when quantity and price variances occur depend on the price control type defined in the material master record, as is the case for regular price variances.

Since the material was debited at goods receipt using the purchase order price (that is, $600 instead of $660), it must be debited with an additional $60 in Invoice Verification. The GR/IR account will be cleared later when the expected goods receipt of 40 pieces at $440 arrives. The offsetting entry is then posted to the stock account.

For the posting selected with an asterisk (*), the following must be considered:

• In the case of a material with a moving average price, the stock account can only be debited or credited in accordance with the actual stock balance. If the material stock available is less than the quantity invoiced, the stock account is only debited or credited with the invoice difference for the actual stock balance (stock balance * price difference). The remaining amount is posted to a price difference account (Price Variance).
• For a material with a standard price, this posting would be made to the account "Expenses from Price Differences".