Accounting entries not involving GR/IR directly

MATERIAL PRICE CHANGE

In SAP, material price can be changed by using the TCODE: MR21. The accounting entries are similar for both V and S price control. Price can either be increased or decreased which is directly affecting the stock account and therefor hitting BSX. The balancing act is done by the account Gain/Loss revaluation which is UMB.

Accounting entry:

Description		Posting Key	Transaction Key	Account Type
Raw material consumptin a/c	DR	99	BSX	M
Revenue Expens a/c.	CR	83	UMB	S

PIPELINE MATERIAL WITHDRAWL

Pipeline material assumed to be availabel all the time. This type of material is not planned, purchased. The material is never stored. The material is withdrawable at any time. Info record should be maintained for the material for Pipeline category.
Accounting entry:

Description		Posting Key	Transaction Key	Account Type
Consump.for internal goods a/c	DR	91	KON	S
Cost Price Differ a/c	CR	81	GBB	S

MATERIAL TO MATERIAL TRANSFER

Inventory from one material can be transferred to another material. The only condition for this is, both the materails should have the same base unit of measure.

Movement type used is 309.

There are four possible cases with this scenario depending on the Price Control of the Material.

From  - To
V       -  V
V       -   S
S       -   S
S       -   V
As long as the receiving material is maintained at V, there won't be any difference entries. The receiving material with V will always accept the incoming price. If the receiving material is at S, and if the incoming price is different from its Standard price, then there will be price difference entries.

Case 1: S to V

Material-MATS (Price control-S) to Material-MATV (Price contrl-V)

Description		Posting Key	Transaction Key	Account Type	Material
Raw material consumptin a/c	DR	99	BSX	M	MATS
Raw material consumptin a/c	CR	89	BSX	M	MATV

Case 2: V to S

Material-MATV (Price control-V) to Material-MATS (Price contrl-S)

Description		Posting Key	Transaction Key	Account Type	Material
Raw material consumptin a/c	DR	99	BSX	M	MATV
Raw material consumptin a/c	CR	89	BSX	M	MATS
Exp.from St. Transfer a/c	DR	93	AUM	S	MATS

Here the receiving material is at S, and hence the difference amount is posted to a Exp/Rev account with AUM.

PLANT TO PLANT TRANSFER

This is similar to the previous scenario, only difference is different valuation areas, material being the same. Again the same four case (S<->V) are possible.

The entries will also be of the same naterua BSX, BSX and AUM.

Note in case of STO, the accounting entries happen when the material issued from the shipping plant. At the receiving plant when the GR is done, there won't be any accounting entries.