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Accounting Entries related to MM transactions...

Initial stock entry:


Movement type - 561(Receipt per initial entry of stock balances into unrestricted-use)
TCODE - MB1C
FI Document Type - WA
8 Raw material BSX S
9
9 Initial Stock entry GBB BSA H
1
Physical inventory differences:
Movement type 702 (Goods Issue Physical Inventory difference) this is triggered because of the
movement type 102, which is given while calculating the difference INV: for expenditure/income
from inventory differences
TCODE - MI07 (MI01 & MI04)
FI Document Type - WI
8 Inventory differences GBB INV S
1 G/L
9 Raw material BSX H
9
Goods Issue to Production Order:
Movement type - 261 (Consumption for order from warehouse) VBR: for internal goods issues
(for example, for cost center)
TCODE - MB1A
FI Document Type - WA: Goods Issue
8 Raw material GBB VBR S
1 Consumption
9 Raw material BSX H
9
In case Movement type given is 201(Consumption for cost center from
warehouse), at the time of MB1A system asks for the COST CENTER &
GENERAL LEDGER. Here, the account determination happens directly from
MB1A and not from the OBYC. Accounting entry will be same as above except
the 'Raw material Consumption'; it triggers whatever the GL given.
Goods Issue / Delivery: SD
Movement type - 601 (Customer delivery) VAX: for goods issues for sales orders without account
assignment object (the account is not a cost element)
TCODE - VL02
FI Document Type - WL: Goods Issue/Delivery
8 Mater. GBB VAX S
1 consumed/trading
goods without cost
element COGS
9 Finished Goods BSX H
9
Goods Receipt: FG PP
Movement type - 101 (Goods Receipt) GBB-AUF: for goods receipts for orders (without account
assignment) and for order settlement if AUA is not maintained
TCODE - MB31 Goods Receipt for Production Order
FI Document Type - WE: Goods Receipt
8 Finished Goods BSX S
9
9 Inventory change GBB AUF H
1 factory output COGP
Goods Receipt: RM MM
Movement type - 101 (Goods Receipt)
TCODE - MIGO Goods Receipt for Purchase Order
FI Document Type - WE: Goods Receipt
8 Raw Material BSX S
9
9 GR / IR Clearing WRX H
6 account
Invoice Receipt: RM MM
Movement type - 101 (Goods Receipt)
TCODE - MIGO Goods Receipt for Purchase Order
FI Document Type - WE: Goods Receipt
8 GR / IR Clearing WRX S
6 account
3 Vendor account KBS H
1
KBS is without any account determination and posting keys are 81 & 91. It
triggers when there is no material is assigned in the PO at that time.
WRX In case of any posting required without material, account determination
should be without valuation class.
If price changed at the time of IR, then based on the difference in the material
price system posts amounts to particular material account and not to the price
difference account (this is related to the materials with price control V).
Material Valuation: MM
Movement type -
TCODE - MR22 Dr/Cr Material material valuation (below given calculation) & MR21: Price
Change (Difference amount posts to the material account and calculation is ((New price Old
price) * Quantity)
FI Document Type - PR: Price change Below entry in case of price increase
8 Raw material BSX S
9
9 Material Valuation UMB H
3

Calculation - { Current Stock Value + ( Amount given in MR22 / Quantity


given in MR22 * Cr. Quantity )}
Billing Document: SD
TCODE - VF01 Billing - VF11 Cancel Billing
FI Document Type - RV: Billing document transfer - RW: Reversal of billing
0 Customer account BSX S
1
5 Sales Revenue UMB H
0 account