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Use

Goods-Receipt-Based Invoice Verification

In the case of goods-receipt-based invoice verification, the system can assign the reversal of a goods receipt to the original document, thus the postings are generally reversed.

No Goods-Receipt-Based Invoice Verification

If goods-receipt-based invoice verification has not been defined and several goods receipts have been posted with different order prices, the system posts the reversal of the goods receipt with the average receipt value of the goods receipts, that is, the postings are not necessarily reversed. This type of valuation is used when posting in the following functions:

  • Reversing delivery costs and negative delivery costs, such as rebate accruals

  • Reversing goods receipts for returns items

  • Reversing goods receipts for subcontracting orders that are valuated differently . The return delivery is valuated at the average value of the original postings.

  • Reversing goods receipts with different values in the local currency . The order price has not changed, but various exchange rates between the local currency and the foreign currency are used for the goods receipts. The system valuates the return delivery with the average receipt value in local currency.

The examples below show that when you reverse goods receipts, different postings can take place to those made at goods receipt.

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Postings Made when Reversing a Goods Receipt After Goods Receipts That Are Valuated Differently

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First Goods Receipt

The stock account is posted with the receipt value based on the purchase order price.

 ( )

The offsetting entry is posted to the GR/IR clearing account.

Value Calculation

The stock and value in the material master record increase in proportion to the goods receipt quantity. The material price does not change.

 ( ) After the document is posted, the price in the purchase order is changed.

Second Goods Receipt

The stock account is posted with the receipt value based on the changed purchase order price.

 ( )

The offsetting entry is posted to the GR/IR clearing account.

Value Calculation

The purchase order price is different to the moving average price: The stock and value in the material master record do not increase in proportion to the goods receipt quantity, thus the moving average price changes.

Goods Receipt Reversal

The stock account is credited with the average receipt value.

 ( )

The offsetting entry is posted to the GR/IR clearing account.

Value Calculation

The return delivery is posted based on the moving average price: The value and stock are reduced in proportion to the goods receipt quantity. The moving average price does not change.

Invoice

The GR/IR clearing account is cleared with the average receipt value. The offsetting entry is posted based on the invoice price on the vendor account. The difference between the GR/IR clearing account and the vendor account is posted to the stock account if there is sufficient stock coverage.

Value Calculation

The invoice price is different to the average receipt value: When the invoice is posted, the system corrects the value in the material master record, the stock level remains the same, so the price in the material master record changes.

See also:

Goods Receipt Reversal After Goods Receipt and Invoice Receipt

Goods Receipt Reversal with Purchase Order Price Quantity Variance