[转]Valuated and Non-Valuated Goods Receipts

Valuated and Non-Valuated Goods Receipts - 1

This article covers goods receipt and invoice entry in detail and postings in invoice verification is a focal point. For consumable material, in contrast to stock material, you can specify in the purchase order whether or not valuation is to take place at the time of the goods receipt. You can also completely dispense with a goods receipt entry. This article discusses the differences between valuated and non-valuated goods receipt and the indicator in the purchase order that controls this. After reading this article, you will be able to:

• Explain the difference between a valuated and a non-valuated goods receipt
• Explain the postings resulting from a non-valuated goods receipt during invoice entry

In any company, the costs for office supplies, which are procured directly for a cost center, are usually also posted to consumption only at the time of the invoice. You therefore want to learn about valuation of goods receipts and invoice receipts for purchase orders with account assignments.  The account assignment entered in the purchase order affects the further course of the procurement process. For example, a consumption account is used for posting, not a stock account.

SAP MM Consumption Material Procurement: GR and IR

Figure: SAP MM Consumption Material Procurement: GR and IR

This article explains why you can do without the goods receipt (GR) and valuation at the time of the goods receipt for items with an account assignment category. Contrast the recognized process for stock material with the process for consumption material.  Several variants are possible for consumption material: valuated GR, non-valuated GR, or no GR.

Another difference between procurement of stock material and procurement of consumption material is that in the latter you can decide whether the goods receipt is to be valuated or non-valuated for order items with account assignments. If you decide on a non-valuated goods receipt, no postings take place in Accounting at the time of the goods receipt. Non-valuated goods receipt is essential for items with multiple account assignments. The system automatically sets the GR non-valuated indicator. The value-based consumption posting does not take place until you post the invoice. The commitment, which was created by the purchase order item with account assignment, can be reduced only through invoice entry.

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1. Valuated and Non-Valuated Goods Receipts – 2

 

Valuated and Non-Valuated Goods Receipts - 2

Another alternative for purchase order items with account assignments is to do without the goods receipt. The FI postings in this case correspond with the postings of a non-valuated goods receipt. The goods receipt and GR non-valuated indicators are in the following locations:

• in the purchase order in the item detail on the Delivery tab
• in the purchase requisition in the item detail on the Valuation tab

If no updates have taken place in Accounting at the time of the goods receipt, you can change the account assignment during invoice entry, assuming the account assignment category allows this.

SAP MM Non-Valuated Goods Receipt

Figure SAP MM Non-Valuated Goods Receipt

Because the figure shows a purchase order item with account assignment, a consumption account is debited (whereas the item without account assignment posts to a stock account). To simplify the example, we assumed that no tax is payable.

Valuated goods receipt

At the time of the goods receipt, the consumption acccount that you specified in the purchase order is debited with the procurement price of 130EUR. The offsetting entry is posted to the GR/IR clearing account.  When the incoming invoice is posted, the GR/IR clearing account is cleared in full. The offsetting entry is posted to the vendor account. If the invoice price varied from the order price, the corresponding difference would be posted to the consumption account.

SAP MM Postings for Valuated/Non-Valuated GR

Figure SAP MM Postings for Valuated/Non-Valuated GR

Non-valuated goods receipt

At the time of the goods receipt, postings to the consumption account do not take place. The posting to the GR/IR clearing account is therefore not applicable.
With invoice receipt, the consumption account is debited with the invoice amount of 130 EUR. The offsetting entry is posted to the vendor account.

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1. Valuated and Non-Valuated Goods Receipts - 1