Goods Receipt/Invoice Receipt Account Maintenance in SAP

 GR/IR Account Maintenance in SAP

A goods receipt/invoice receipt (GR/IR) account is an intermediate account used for clearing goods receipts and invoices. A GR/IR clearing account is cleared for a PO item when the delivered quantity and the invoiced quantity are the same. When quantities are different between a goods receipt and the invoice receipt for a PO a balance will be posted on the GR/IR account.

Ø  If an invoice quantity is more than the quantity delivered, a balance amount appears on the GR/IR account, and the system expects additional goods receipts.

Ø  If the goods receipt quantity is more than the invoiced quantity, a balance amount appears on the GR/IR account, and the system expects additional invoice postings.

Ø  If no additional goods invoice receipts are expected, we must manually clear the GR/ IR account.

Ø  For example, let’s say 100 pieces of a material at $100 each have been delivered, as requested in the PO. However, an invoice was posted for only 80 pieces, and no additional invoices are expected from the vendor. The quantity difference of   20 pieces results in a balance of $2,000 in the GR/IR account. When we clear the GR/IR account with the GR/IR account maintenance transaction, the system will create an accounting document and clear the GR/IR difference of $2,000.

 

We can clear a GR/IR account via Transaction MR11. On the screen that appears, enter selection criteria and execute the transaction. If we selected the Prepare List processing option, we’ll see a list of the POs causing the balance in the GR/IR account. This list displays the PO number, line item number, quantity difference, value difference, and so on. Select the appropriate line and click on the Post button to clear the difference in the GR/IR account

 

Ø  Now, the GR/IR clearing document is updated in the PO history. If GR/IR account maintenance has been executed for a PO item, the account maintenance document is displayed in a separate transaction in the PO history.

Ø  If an unexpected goods receipt or invoice receipt for the PO item occurs after account maintenance (the GR/IR clearing process).

Ø  We can cancel the account maintenance document using Transaction MR11SHOW or by following the menu path Logistics _Materials Management _ Logistics Invoice Verification _ GR/IR Account Maintenance _Display/Cancel Account Maintenance Document.

                                            Enter the document number and press (Enter). On next screen, click the Reverse button and save. A reverse accounting document will be created that will also be updated in the PO history. We can now post the goods receipt or invoice receipt against the PO.