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 Debiting/Crediting Materials Locate this document in the navigation structure

If you have activated the material ledger, then all other currencies are also displayed and not just the company code currency. If the material ledger is not active, then you only see the company code currency.


Choose LogisticsMaterials ManagementValuationChange in Material PriceDebit/Credit Material


Choose AccountingControllingProduct Cost ControllingActual Costing/Material LedgerMaterial LedgerSet PricesDebit/Credit Materials .

Enter the necessary data and choose Enter .

The overview screen appears.

Fill in the fields in the overview screen.

Choose Save .

If you want to use a separate program for debiting or crediting materials, the following alternative Business Application Programming Interfaces (BAPIs) are available:

Debit/Credit Materials (BAPI_MATVAL_DEBIT_CREDIT)

Debit/Credit Material in Sales Order Stock (BAPI_SALESORDSTCK_DEBIT_CREDIT)

Debit/Credit Material in Project Stock (BAPI_PROJECTSTOCK_DEBIT_CREDIT)


The system makes the following postings:

For materials with the standard price, the revaluation amount is posted to a price difference account.

For materials with moving average price, the revaluation amount is posted to a price difference account or a material stock account depending on the base quantity.


The base quantity of a material valuated at the moving average price is 100 units; the inventory quantity is 50 units with an inventory value of USD 500. With an adjustment of USD 100, USD 50 is posted to the material stock account and USD 50 is posted to the price difference account.

Additional Information

The system determines the account for posting the revaluation amount based on the settings that you have made for the account determination for automatic postings.

Further, you can control the account determination depending on the price change reason. Using an account grouping code, you can define which revaluation or price difference account is relevant for each price change reason. If you want to define a cost component relevant to stock that is to be posted to the Actual Cost Component Split , you can specify an Origin Group for each price change reason, which the system uses to determine the cost component based on the Cost Component Structure.

For additional information, see Customizing for Controlling under Product Cost ControllingActual Costing/Material Ledger Reasons for Price Changes and under Product Cost ControllingProduct Cost Planning Basic Settings for Material Costing Define Cost Component Structure