1. During GR, stock A/C postings are always positive (+ve).

2. During GR, GR/IR A/C postings are always negative (-ve), which means an
invoice for that amount is expected.
3. If there is a price difference
For moving average price difference is posted to stock account
For standard price difference is posted to PRA account.
4. Positive entry in PRA account means loss to company.
5. GR/IR A/C is the most important account. In this account postings are done
based on PO price.
6. If we have more than 2 materials during GR, each material will have a separate
stock account and GR/IR account.
7. For any procurement to be completed the GR/IR A/C must be cleared.
8. During IV, always clear the offsetting entries first (GR/IR).
9. Delivery costs will not affect the GR/IR A/C.
10. Quantity variance will affect GR/IR A/C; price variance will affect stock A/C.
11. Subsequent debit/credit will not affect GR/IR A/C, only vendor A/C is affected.

1
MOVING AVERAGE PRICE

1. WITHOUT PRICE VARIANCE

PO: 10 pcs @ 10 eur, GR: 10pcs, IV: 10 pcs @ 10EUR

TRS ACCOUNT GR IR
BSX STOCK A/C 100 +
WRX GR/IR CLRG A/C 100 - 100 +
KBS VENDOR A/C 100 –

2. WITH PRICE VARIANCE

PO: 10 pcs @ 10 eur, GR: 10pcs, IV: 10 pcs @ 11 EUR

TRS ACCOUNT GR IR
BSX STOCK A/C 100 + 10 +
WBX GR/IR CLRG A/C 100 - 100 +
KBS VENDOR A/C 110 –

STANDARD PRICE

1. WITHOUT PRICE VARIANCE

PO: 10 pcs @ 10 eur, GR: 10pcs, IV: 10 pcs @ 10EUR

TRS ACCOUNT GR IR
BSX STOCK A/C 100 +
WRX GR/IR CLRG A/C 100 - 100 +
KBS VENDOR A/C 100 –

2. WITH PRICE VARIANCE

PO: 10 pcs @ 10 eur, GR: 10pcs, IV: 10 pcs @ 11 EUR

TRS ACCOUNT GR IR
BSX STOCK A/C 100 +
WRX GR/IR CLRG A/C 100 - 100 +
KBS VENDOR A/C 110 –
PRD PRA A/C 11 +
DELIVERY COSTS

PLANNED DELIVERY COSTS

2
PO:100@2.4 EUR FREIGHT= 260 GR AND IR = 100 @ 2.4 EUR S= 2 EUR
PO= 240 + 260 =500EUR

MOVING AVERAGE PRICE

TRS ACCOUNT GR IR
BSX STOCK A/C 500 +
WRX GR/IR CLRG A/C 240 - 240 +
FRC1 FREIGHT CLRG A/C 260 - 260 +
KBS VENDOR A/C 500 –

STANDARD PRICE
TRS ACCOUNT GR IR
BSX STOCK A/C 200 +
WRX GR/IR CLRG A/C 240 - 240 +
FRC1 FREIGHT CLRG A/C 260 - 260 +
PRD PRA A/C 300+ -
KBS VENDOR A/C 500 –

Customs transaction key is FRC3

UNPLANNED DELIVERY COST

DISTRIBUTE AMONG LINE ITEM (DEFAULT)

PO:100@2.4 EUR, GR AND IR = 100 @ 2.4 EUR, UNPLANNED DEL COST = 260 EUR, S= 2 EUR
IR = 240 + 260 = 500EUR

3
MOVING AVERAGE PRICE
TRS ACCOUNT GR IR
BSX STOCK A/C 240 + 260 +
WRX GR/IR CLRG A/C 240 - 240 +
KBS VENDOR A/C 500 –

STANDARD PRICE
TRS ACCOUNT GR IR
BSX STOCK A/C 200 +
WRX GR/IR CLRG A/C 240 - 240 +
KBS VENDOR A/C 500 -
PRD PRA A/C 40 + 260 +

SEPARTE G/L ACCOUNT

PO:100@2.4 EUR, GR AND IR = 100 @ 2.4 EUR, UNPLANNED DEL COST = 260 EUR, S= 2 EUR
IR = 240 + 260 = 500EUR

MOVING AVERAGE PRICE

TRS ACCOUNT GR IR
BSX STOCK A/C 240 +
WRX GR/IR CLRG A/C 240 - 240 +
KBS VENDOR A/C 500 –
UPF UNPLANNED DEL COST A/C 260 +

STANDARD PRICE
TRS ACCOUNT GR IR
BSX STOCK A/C 200 +
WRX GR/IR CLRG A/C 240 - 240 +
KBS VENDOR A/C 500 -
PRD PRA A/C 40 +
UPF UNPLANNED DEL COST A/C 260 +

MUST ENTER TAX CODE FOR UNPLANNED DEL COST, CAN DEFN
DEFAULT DEL COST TAX CODE IN CUSTOMIZATION.

TAXES

PO: 10 @ 12 = 120 EUR

TAX: 10 % = 10 EUR
TOTAL : 130EUR

TRS ACCOUNT GR IR

4
BSX STOCK A/C 120 +
WRX GR/IR CLRG A/C 120 - 120 +
KBS VENDOR A/C 130 –
VST INPIUT TAX ACCOUNT 10

GROSS POSTINGS

PO: 10 PCS @10EUR = 100 EUR

TAX: 10% = 10 EUR
: 110 EUR
DISCOUNT: = 5.50 EUR
: 104.50 EUR

5
TRS ACCOUNT GR IR FI PAYMENTS
BSX STOCK A/C 100 +
WRX GR/IR CLRG A/C 100 - 100 +
VST INPUT TAX ACCOUNT 10 + 0.5 -
KBS VENDOR ACCOUNT 110 - 110 +
BANK ACCOUNT 104.50 -
NON OPERATING RESULT A/C 5-

NET POSTINGS

PO: 10 PCS @10EUR = 100 EUR

TAX: 10% = 10 EUR
: 110 EUR
DISCOUNT: = 5.50 EUR
: 104.50 EUR

TRS ACCOUNT GR IR FI PAYMENTS

BSX STOCK A/C 100 + 5-
WRX GR/IR CLRG A/C 100 - 100 +
VST INPUT TAX ACCOUNT 10 + 0.5 -
KBS VENDOR ACCOUNT 110 - 110 +
CASH DISCOUNT CLRG A/C 5+ 5-
BANK ACCOUNT 104.50 -

ACCEPTING PRICE VARIANCE

PO: 100PCS @ 10 EUR, GR: 50PCS, IR: 80PCS @ 10 EUR

TRS ACCOUNT GR IR GR EXPECTED

BSX STOCK A/C 500 +
WRX GR/IR CLRG A/C 500 - 800 + 300 +
KBS VENDOR A/C 800 – 300 -

6
ACCEPTING QUANTITY VARIANCE
PO: 100PCS @ 10 EUR, GR: 50PCS, IR: 80PCS @ 15 EUR

TRS ACCOUNT GR IR
BSX STOCK A/C 500 + 250 +
WRX GR/IR CLRG A/C 500 - 500 +
KBS VENDOR A/C 750 –

QUANTITY AND PRICE VARIANCE

PO: 100PCS @ 10 EUR, GR: 50PCS, IR: 80PCS @ 15 EUR = 1200 EUR

TRS ACCOUNT GR IR (50*10) + (30* 15) = 950

BSX STOCK A/C 500 + 250 +

WRX GR/IR CLRG A/C 500 - 950 +

KBS VENDOR A/C 1200 –

PO: 100PCS @ 10 = 1000, IR 40PCS @ 12 = 480, GR: 75 PCS, IR: 40 PCS @ 14

TRS ACCOUNT IR GR IR

BSX STOCK A/C 830 + 140 +

WRX GR/IR CLRG A/C 480 + 830 - 420 +

KBS VENDOR A/C 480 - 560 -

IST GR: (40*12) + (35*10) = 830

2ND IR, GR/IR: (35*10) + (5*15) = 420

INVOICE REDUCTION

ACCEPTING QUATITY VARIANCE

PO: 100PCS @ 2 EUR, GR: 50 PCS, IR: 80PCS @ 2 EUR

TRS ACCOUNT GR IR CREDIT MEMO

BSX STOCK A/C 100 +

7
WRX GR/IR CLRG A/C 100 - 160 +
KBS VENDOR A/C 160 – 60 +
INVOICE REDUCTION CLRG A/C 60 -

ACCEPTING PRICE VARIANCE

PO: 100PCS @ 2 EUR, GR: 50 PCS, IR: 50PCS @ 2.2 EUR

TRS ACCOUNT GR IR CREDIT MEMO

BSX STOCK A/C 100 +
WRX GR/IR CLRG A/C 100 - 100 +
KBS VENDOR A/C 110 – 10 +
INVOICE REDUCTION CLRG A/C 10 + 10 -

ACCEPTING PRICE VARIANCE AND REJECT QUANTITY

PO: 100PCS @ 2 EUR, GR: 50 PCS, IR: 80PCS @ 2.2 EUR

TRS ACCOUNT GR IR CREDIT MEMO

BSX STOCK A/C 100 + 10 +
WRX GR/IR CLRG A/C 100 - 100 +
KBS VENDOR A/C 176 – 66 +
INVOICE REDUCTION CLRG A/C 66 + 66 -

ACCEPTING QUANTITY VARIANCE AND REJECT PRICE

PO: 100PCS @ 2 EUR, GR: 50 PCS, IR: 80PCS @ 2.2 EUR
TRS ACCOUNT GR IR CREDIT MEMO
BSX STOCK A/C 100 +
WRX GR/IR CLRG A/C 100 - 100 +
KBS VENDOR A/C 176 – 76 +
INVOICE REDUCTION CLRG A/C 76 + 76 -

8
REJECTING QUANTITY VARIANCE AND REJECT PRICE
PO: 100PCS @ 2 EUR, GR: 50 PCS, IR: 80PCS @ 2.2 EUR

TRS ACCOUNT GR IR CREDIT MEMO

BSX STOCK A/C 100 +
WRX GR/IR CLRG A/C 100 - 100 +
KBS VENDOR A/C 176 – 76 +
INVOICE REDUCTION CLRG A/C 76 + 76 -

TAXES IN INVOICE REDUCTION

PO: 100PCS @ 2 EUR, GR: 50 PCS, IR: 80PCS @ 2.2 EUR

ORIGINAL
DOCUMENT

CLEARING IN COMPLAIN DOCUMENT

TRS ACCOUNT GR IR
BSX STOCK A/C 100 +
WRX GR/IR CLRG A/C 100 - 100 +
KBS VENDOR A/C 176 –
INVOICE REDUCTION CLRG A/C 60 +

9
VST INPUT TAX ACCOUNT 16 +

COMPLAIN
DOCUMENT
CREDIT MEMO

ACCOUNT CREDIT MEMO

INVOICE REDUCTION CLRG A/C 60 –
VENDOR ACCOUNT 66 +
INPUT TAX ACCOUNT 6-

CLEARING IN ORIGINAL DOCUMENT ORIGINAL

DOCUMENT

TRS ACCOUNT GR IR
BSX STOCK A/C 100 +
WRX GR/IR CLRG A/C 100 - 100 +
KBS VENDOR A/C 176 –
INVOICE REDUCTION CLRG A/C 60 +
VST INPUT TAX ACCOUNT 10 +

COMPLAIN
DOCUMENT

10
CREDIT MEMO

ACCOUNT CREDIT MEMO

INVOICE REDUCTION CLRG A/C 60 –
VENDOR ACCOUNT 66 +
INPUT TAX ACCOUNT 6-

SUBSEQUENT CREDIT / DEBIT

PO: 10 PCS @ 10 EUR, GR: 8PCS, IR: 8PCS @ 10 EUR, 2ND IR: 8PCS @ 12 EUR

TRS ACCOUNT GR IR S.DEBIT

BSX STOCK A/C 80 + 16 -
WRX GR/IR CLRG A/C 80 - 80 +
KBS VENDOR A/C 80 – 16 +

PO: 10 PCS @ 10 EUR, GR: 8PCS, IR: 8PCS @ 10 EUR, 2ND IR: 8PCS @ 8 EUR

11
TRS ACCOUNT GR IR S.CREDIT
BSX STOCK A/C 80 + 16 -
WRX GR/IR CLRG A/C 80 - 80 +
KBS VENDOR A/C 80 – 16 +

CREDIT MEMO

WITHOUT STOCK

PO: 100PCS@ 10 EUR, GR: 8 PCS, IR: 8PCS@15EUR, GI: 7 PCS, STOCK = 1PC.

TRS ACCOUNT GR IR GI CM
BSX STOCK A/C 80 + 40 + 105 - 5-
WRX GR/IR CLRG A/C 80 - 80 + 80 -
KBS VENDOR A/C 120 - 120 +
CONSUMPTION 105 +
PRD PRICE DIFFERECE A/C 35 -

CM CALCULATION

12
DIFFERECE IN PRICE = 8*5 = 40
STOCK OF ONLY 1PCS, STOCK A/C= 5
PRA = 35

WITH STOCK

STOCK: 40PCS, PO: 100PCS@ 10 EUR, GR: 8 PCS, IR: 8PCS@15EUR, GI: 7 PCS,
STOCK = 1PC.

TRS ACCOUNT GR IR GI CM
BSX STOCK A/C 80 + 40 + 76.5 - 40 -
WRX GR/IR CLRG A/C 80 + 80 + 80 -
KBS VENDOR A/C 120 - 120 +
CONSUMPTION 76.5 -

GR/IR ACCOUNT MAINTANENCE

PO: 100 pcs @ 10 eur, GR: 100 pcs, IV: 100 pcs @ 10EUR, 3 PCS DAMGE

TRS ACCOUNT GR IR G.RETRUN GR/IR MAINTANECE

BSX STOCK A/C 1000 + 30 - 30+
WRX GR/IR CLRG A/C 1000 - 1000 + 30 + 30-
KBS VENDOR A/C 1000 -

PO: 100 pcs @ 10 eur, GR: 100 pcs, GI: 3PCS, IV: 97 pcs @ 10EUR, 3 PCS DAMGE

TRS ACCOUNT GR GI IR G.RETRUN GR/IR MAINTANECE

BSX STOCK A/C 1000 + 30 - 30+
WRX GR/IR CLRG A/C 1000 - 30- 1000 + 30 + 30-
KBS VENDOR A/C 1000 -

13
 CONSUMPTION 30+

STOCK MATERIAL

GR
TRS ACCOUNT GR
BSX STOCK A/C 100 +
WRX GR/IR CLRG A/C 100 -

GI
TRS ACCOUNT GI
BSX STOCK A/C 100 +
GBB CONSUMPTION A/C 100 -

STOCK MATERIAL WITH AAC

GR
TRS ACCOUNT GR
KBS CONSUMPTION A/C 100 +
WRX GR/IR CLRG A/C 100 -

14
UNBW NON VALUATED MATERIAL

GR
TRS ACCOUNT GR
KBS CONSUMPTION A/C 100 +
WRX GR/IR CLRG A/C 100 -

GI NO ACCOUNTING DOCUMENT

UNBW NON STOCK MATERIAL

GR
TRS ACCOUNT GR
KBS CONSUMPTION A/C 100 +
WRX GR/IR CLRG A/C 100 -

GI IS NOT POSSIBLE

Access Sequences
An access sequence is a search strategy with the aid of which the SAP System searches
for valid condition records of a certain condition type. For example, you can stipulate for
a price that the SAP System first searches for a price for a specific plant, and then for a
generally applicable price. For condition types for which you wish to maintain conditions
with their own validity period, you must assign an access sequence. With this, you define
which fields the SAP System checks in searching for a valid condition record.
Example: An access sequence has been assigned to condition type PB00 so that prices
can be maintained in purchasing info records and contracts. No access sequence has been
assigned to condition type RC00 because it does not have a validity period of its own. In
the standard system, it is always maintained simultaneously with the price and is valid for
the period of the price. If you define your own access sequences, the key should begin
with the letter Z, as SAP keeps these name slots free in the standard system. You should
not change the access sequences that are included in the standard SAP system.
Actions: Create new access sequences by copying and changing similar existing ones. In
doing so, enter an alphanumeric key, which can have a maximum of 4 characters, and a
descriptive text. Maintain the accesses for the access sequence by specifying the
condition tables in the desired sequence. The sequence indicates the order of priority of
the accesses.

15
Condition Types: The condition types are used to represent pricing elements such as
prices, discounts, surcharges, taxes, or delivery costs in the SAP System. These are stored
in the system in condition records.
Example: An access sequence has been assigned to condition type PB00 so that prices
can be maintained in purchasing info records and contracts. No access sequence has been
assigned to condition type RC00 because it does not have a validity period of its own. In
the standard system, it is always maintained simultaneously with the price and is valid for
the period of the price.

Condition Table
You can make prices, discounts and surcharges dependent on almost all the fields in a
purchasing document. You define these dependencies with the aid of condition tables.
In a condition table, you specify the combination of fields for which you can create
condition records.
Actions: Before creating a new condition table, you should check whether the existing
fields of the field catalog are sufficient for your requirements. If you wish to use a field
for price determination which is not defined for this usage in the standard system, you
must include it in the field catalog (see Extend Field Catalog for Condition Tables ). You
can only include fields that are included in table KOMG, KOMK or KOMP.
Create new condition tables. To do so, copy a similar condition table and proceed as
follows:
1. Enter the name of the table you wish to create. Note that you can only choose names
between 501 and 999. If you make no entry, the system will automatically assign a
consecutive number.
2. Specify whether you wish to create the table with or without a validity period.
3. Enter the type of condition table (for example, transparent table).
4. Enter a description for the condition table.
5. From the list of allowed fields that are included in the field catalog and which can be
extended there, choose your desired fields for the condition table.
6. Generate the new condition table.

You can only maintain conditions for a new condition table if the condition table is used
in an access sequence.

Calculation Schema
In the MM area, a calculation schema - a framework of steps used to calculate or
determine something - is used among other things to calculate costs, prices, period-end
rebates, and taxes. In the calculation schema (pricing procedure), you specify which
condition types are to be taken into account in which sequence.
In the price (or cost) determination process, the SAP System automatically determines
which calculation schema is valid for a business transaction and takes into account, one
after another, the condition types it contains.
The following calculation schemas are predefined in the standard system. You should not
change these schemas.
RM0000 and RM1000: Control the price determination process in POs, quotations, and
scheduling agreements. Both calculation schemas require 2 condition types for the gross

16
price: one for automatic price determination (standard: PB00) and one for manual
maintenance (standard: PBXX).
RM0001 and RM1001: Determine which condition types you can enter in purchasing
document headers with time-dependent conditions (e.g. contracts).
RM0002, RM1002: Determine which additional condition types you can enter in
purchasing document items with time-dependent conditions or in the purchasing info
record.
RMMP00: Defines the condition type for determining the market price which can be
entered for each material.
RM2000: Controls the delivery cost determination process in stock transport orders and
stock transport scheduling agreements.

In the calculation schemas RM0000, RM1000, RM0001, and RM1001, the field
"Subtotal" must contain the following values in the following lines:
Gross value:     9
Effective value: S
If the interim total 'S' is not set, the PO values cannot be updated in the Purchasing
Information System (PURCHIS).

Schema Group: These allow you to group together purchasing organizations that use
the same calculation schema. You can also use them to group together vendors for whom
the same calculation schema is valid. Note: calculation schemas may also be referred to
as "pricing procedures".)

Schema Determination
In this step, you assign purchasing transactions and processes to a calculation schema;
that is, you specify the cases in which a certain schema is used.
For standard purchase orders: (depending on the schema group of the vendor and the
purchasing organization)
For stock transport orders: (depending on the supplying plant, the document type and the
schema group of the purchasing organization)
For market price determination: (depending on the purchasing organization)
That is, for each purchasing organization, a separate calculation schema can apply for the
determination of the market price.

Define Transaction/Event Keys: In this step, you define transaction/event keys for
condition types involving provisions. To enable the system to find the relevant account
for provisions (for accrued delivery costs or miscellaneous provisions, for example), you
must assign a transaction/event (internal processing) key to each condition type that is
relevant to provisions in the step Define Calculation Schema. If purchase account
management is active within a company code, you must specify the transaction/event key
in the field 'AccKy'. If not, you make this specification in the field 'Provis.'. Via
"Transaction/Event Key Usage" and "Usage of Transaction Key in Purchase Account
Management", you can determine the calculation schemas in which these keys are used.

17
18