Short text Analyze GR/IR Clearing Accounts and Display Acquisition Tax Description The program analyzes goods

receipt/invoice receipt (GR/IR) clearing accounts at a specified key date, and generates adjustment postings if necessary. These are needed in order to display the following business transactions correctly in the balance sheet: Goods delivered, but not invoiced Goods invoiced, but not delivered

The program selects all items in GR/IR clearing accounts that are open at the specified key date. If the open items per purchase order number and item in local currency do not balance out to zero, adjustment postings are created in a batch input session for these items. With a credit balance, the transaction is seen as "delivered, but not invoiced". With a debit balance, the transaction is seen as "invoiced, but not delivered".

Adjustment postings are created per company code, GR/IR clearing account, reconciliation account, and business area. All postings are reversed at the specified reverse posting date. If no date is entered, the program reverses the postings on the day after the key date. If you are using parallel local currencies, the balance in the first local currency also determines the transaction. If the balance in the first local currency is zero, the transaction key is determined from the parallel currency.

In some countries, the input tax on goods delivered, but not paid for can also be deducted (for example, France). If this input tax is to be displayed and posted, the adjustment account (for example 191199) in the master must permit an input tax posting. The tax is calculated per GR document, and the posting is carried out with a collective tax code given in the program. The tax displayed can thus be posted to a separate account. If no input tax code can be determined, the tax is posted using "Input tax code with 0% rate". You can also display and post acquisition tax for goods delivered, but not invoiced. Here only the goods receipts posted for acquisition tax up until the key date are taken into consideration. These goods receipts are balanced with the invoice receipts up until the key date for evaluating the GR/IR clearing account. For balancing, only the amount in the first local currency is used. If, for example, a goods receipt from January 1993 has not been or has only partially been cleared up until the key date for evaluating the GR/IR clearing account in February 1993, the acquisition tax is posted for the remaining balance. By using two different key dates, the amount of the acquisition tax to be reported is limited. In the example, this is why the goods receipts from February are not used as it is assumed that a number of the invoices are about to come in.

You must specify the tax codes which represent acquisition tax for the run.

For the acquisition tax, a line item with an acquisition tax code and an item with a tax code of 0% is generated in an adjustment account. Therefore, the amounts in the account balance out to zero. The debit posting is generated using the tax code from the GR/IR item. The credit posting is generated using the input tax code (tax rate 0 %). These postings produce the correct tax postings for acquisition tax. The acquisition tax is posted per company code and business area. The postings are reversed at the reversal posting date.

Requirements

For adjustment postings, you need an account to be able to transfer the GR/IR clearing accounts. This account is displayed together with the GR/IR clearing account in a balance sheet item. You need two additional accounts to display the transactions "delivered, but not invoiced" and "invoiced, but not delivered" in the balance sheet. The account numbers must be stored in the system. Check whether these accounts have been entered. If necessary, enter them.

For the acquisition tax posting, the adjustment account must permit an acquisition tax code. If you want to display the input tax on goods delivered, but not yet paid for, the adjustment account must permit the entry of an input tax key.

Output

The line item display lists all the documents from the GR/IR account for which o Transfer postings have been carried out o The list of postings displays the postings generated o The list of messages provides information about the errors that have arisen.

You can create user-specific output lists using the ABAP List Viewer functions.

Example: Goods receipt 100 USD (170 DEM) posted to GR/IR account 191100. The following postings are possible: 1) Post in local currency - transaction "delivered, not invoiced" Target account (191101) to adjustment account (191199) 170 DEM This balances the GR/IR account and the adjustment account to 0.

2) Goods receipt with tax - transaction "delivered, not invoiced" Goods receipt 100 DM tax V1. Adjustment account (191199) 100 DM tax code W1 Tax account Target account (154099) 15 DM to (191101) 115 DM

3) Goods receipt with acquisition tax - transaction "delivered, not invoiced" Goods receipt 100 DM tax E1. Adjustment account (191199) 100 DM tax code E1 Adjustment account (191199) -100 DM tax code V0 Tax Input tax (175000) -15 DM (154000) 15 DM