Symptom
The system did not post the whole document amount 250.00 to the Inventory Account (Raw Materials) Debit side in the case of a Goods Receipt PO document. Instead it posted the amount 30.00 to the Price Difference Account (Materials – Purchase Price Gains) Debit side and the amount 220.00 to the Inventory Account (Raw Materials) Debit side.
Reproducing the Issue
Scenario:
- Add a new item: SAP_Batch_Test with Manage Item by: Batches; Valuation Method: Serial/Batch.
- Add Goods Receipt PO No. 422 with item SAP_Batch_Test, Quantity: 10; Unit Price: 10.
- After you press Add, the Batches – Setup window opens. In the Batches column, define batch: SAP_Batch_1; Quantity: 10 and click Update.
- Add Goods Receipt PO No. 423 with item SAP_Batch_Test, Quantity: 10; Unit Price: 30.
- After you press Add, the Batches – Setup window opens. In the Batches column, use batch: SAP_Batch_1; Quantity: 10 and click Update.
- Add Delivery No. 384 with item SAP_Batch_Test, Quantity: 5; Unit Price: 40.
- After you press Add, the Batches – Setup window opens. In the Batches column, choose batch: SAP_Batch_1; Quantity: 5 and click Update.
- Add Goods Receipt PO No. 424 with item SAP_Batch_Test, Quantity: 5; Unit Price: 50.
- After you press Add, the Batches – Setup window opens. In the Batches column, choose batch: SAP_Batch_1; Quantity: 5 and click Update.
- Open the Journal Entry of Goods Receipt PO No. 424.
Actual behavior:
You can see in the below screenshot that the system posted the amount 30.00 to the Price Difference Account (Materials – Purchase Price Gains) Debit side and the amount 220.00 to the Inventory Account (Raw Materials) Debit side. It did not post the whole amount of 250.00 to the Inventory Account (Raw Materials) Debit side.
Resolution
This is correct system behavior.
Calculation of the Price Difference account’s value:
In order to follow the calculation logic, go to Inventory → Inventory Reports → Batches and Serials Inventory Audit Report, and run it for the item SAP_Batch_Test. The below Batches and Serials Stock Audit Report opens. Make sure that you make all relevant columns visible in the Form Settings.
Cumulative Cost = Cumulative Purchased Amount / Cumulative Purchased Qty: 650 / 25 = 26
Cumulative Value = Cumulative Cost x Cumulative Qty: 26 x 20 = 520
Trans. Value = new Cumulative Value – previous Cumulative Value: 520 – 300 = 220 = amount posted to Inventory Account (Raw Materials) Debit side.
Price Difference = Line Total of Goods Receipt No. 424 – Trans. Value: 250 – 220 = 30 = amount posted to Price Difference Account (Materials – Purchase Price Gains) Debit side.
