EXP_0013
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EXP_0013


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during which invoices and credit memos are entered and the contents and prices are checked for accuracy. However, payment and evaluation of invoices is not part of Invoice Verification; the appropriate information for these tasks is passed on to other departments. Invoice Verification therefore creates a link between Materials Management and external or internal accounting.
When you enter an invoice with reference to a purchase order, the system suggests data from the purchase order and the goods receipts for the purchase order (for example, vendor, material, quantity still to be invoiced, terms of payment, and so on).
If there are discrepancies between the purchase order or goods receipt and the invoice, the system warns the user, and depending on how the system is configured, blocks the invoice for payment.
The posting of the invoice completes the invoice verification process. The system updates the purchase order history and Financial Accounting initiates payment for the open invoice items. Invoice Verification creates a link between Materials Management and external or internal accounting.
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In Invoice Verification, the system uses data from Purchasing, Inventory Management, the material master and the vendor master. For example, the material number, short description, and base unit of measure are determined from the material master. The vendor master contains, for example, the terms of payment applicable to that vendor. The system can determine the different conditions for a vendor on the basis of so-called condition records.
If an invoice is posted in the SAP R/3 System with reference to a purchase order, the invoice receipt is stored in the purchase order history. 
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In Invoice Verification, you enter all the relevant data for the vendor invoice (for example gross amount, tax, invoice date, and so on). The system checks this data in subsequent processing steps and compares it with data that already exists in the system, such as the purchase order document and the goods receipt document.
The invoice document can be optically archived and sent via workflow to the department responsible for invoice verification. This is an important step towards the realization of the paperless office.
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Invoice items can be posted with reference to a goods receipt, a purchase order or a delivery note. The postings are automatically made to the corresponding G/L accounts. When an invoice is posted, an open item is credited on the vendor account.
With purchase-order-based Invoice Verification, you can settle all items, irrespective of whether there have been partial deliveries.
With goods-receipt-based Invoice Verification, you use the goods receipts as the basis of the invoice entry. Invoices for quantities greater than the goods receipt quantity cannot be posted. You must set this type of Invoice Verification in the purchase order. 
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If the indicator for goods-receipt-based Invoice Verification was not set in the purchase order, the vendor invoice can be entered before or after the goods are received.
If the invoice is entered with reference to a purchase order, only the amount that has already been delivered but not yet invoiced appears on the selection screen as the default value if you are working with standard settings. You can overwrite the default value and consequently settle the entire purchase order quantity when partial deliveries have been received. The system automatically blocks the invoice for payment if tolerances defined in the system are exceeded (for example, if the invoice price varies greatly from the purchase order price).
With goods-receipt-based Invoice Verification, invoice entry is based on the goods receipts. If you have entered several partial deliveries for an order item, the system displays them as separate invoice items. Invoices for quantities greater than the goods receipt quantity cannot be posted. You must set this type of Invoice Verification in the purchase order. 
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The effects of posting an invoice in the R/3 System are:
When you post an invoice, an accounting document is created. The individual items are posted to the corresponding accounts.
The provisions in the GR/IR clearing account are reversed.
The invoice document is entered in the purchase order history.
If the invoice price differs from the purchase order price, the stock value and the current moving average price is recalculated and updated in the material master, for a material valuated with moving average price. 
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Invoice receipt creates a liability towards the vendor. Since a provision has already been created for this liability in a GR/IR clearing account at the time of goods receipt, the invoice receipt now clears this. The offsetting entry is made to the vendor account and creates an open item there.
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You set the material valuation procedure you want to use in the accounting view of the material master record. In the R/3 System, you can carry out material valuation using the standard price procedure or moving average price procedure.
Irrespective of the valuation procedure set in the material master record, the system increases the stock quantity by the relevant goods receipt quantity when you post a goods receipt into stock.
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The initial stock quantity and value are displayed in the \u201cInitial situation\u201d column.
For statistical purposes, the system also calculates the moving average price for materials that are valuated at the standard price. This means that you can spot major differences between the current procurement price and the standard price and react accordingly.
The system calculates the total stock value of materials with standard price control as follows:
total value = standard price (per base unit of measure) * total stock.
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The system updates the stock value and the stock quantity with the standard price.
It updates the GR/IR clearing account with the purchase order price.
It posts the difference between the purchase order price and the standard price to the price difference account.
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The system clears the GR/IR clearing account with the purchase order price.
It updates the vendor account with the invoice price.
It posts the difference between the purchase order price and the invoice price to the \u201cincome from price differences\u201d account. It does not change the total stock value.
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The initial stock quantity and value are displayed in the \u201cInitial situation\u201d column.
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The system updates the stock value, stock account, and GR/IR clearing account with the purchase order price.
It recalculates the moving average price on the basis of the new stock value.
Moving average price (per base unit of measure) = total value / total stock
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The system clears the GR/IR clearing account with the purchase order price and updates the vendor account with the invoice price. It posts the difference between the purchase order price and the invoice price to the stock account and recalculates the stock value based on the invoice price.
The system redetermines the moving average price based on the new stock value. 
If the stock quantity is less than the invoice quantity, the system posts part of the difference to the \u201cExpenditure/income from price differences\u201d account instead of the stock account.
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The R/3 System differentiates between planned and unplanned delivery costs.
You arrange planned delivery costs in advance with the vendor, a carrier, or the customs office and enter them when creating the purchase order. At goods receipt, provision accounts are posted, which are then cleared when the invoice is received.
Unplanned delivery costs are delivery costs you do not know about when you are creating the purchase order. You do not enter these until the you receive the invoice. If required, the valuation carried out at goods receipt is corrected.
The advantage of planned delivery costs is that they are included