7132_TSCM_52-2ª_parte_(6-10)

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MÁSTER EN SOFTWARE DE GESTIÓN DE EMPRESA 
SAP R/3 
 
2003-2004 
Certificación MM (7132) 
Xavier Rovira-Juan Carlos Sarrasi
TSCM 52-2ª parte (6-10) 
 
 
© SAP AG TSCM52 6-1 
 SAP AG 1999
Variances and Blocking Reasons
z Types of Variances
z Quantity Variance
z Price Variance
z Blocking due to Quality Inspection
z Blocking due to Amount
z Tolerances
z Blocking Invoices Manually
z Stochastic Blocking
Contents:
 
 
 
 
© SAP AG TSCM52 6-2 
 SAP AG 1999
z Enter invoices with variances and explain the
circumstances under which the R/3 System
blocks invoices
z Compare the postings for standard and moving
average priced stock materials
At the conclusion of this unit, you will be able to:
Variances and Blocking Reasons: Objectives
 
 
 
 
© SAP AG TSCM52 6-3 
 SAP AG 1999
Variances Without 
Reference to an Item
Basic Invoice Verification 
Procedure
Taxes, Cash Discounts, 
and Foreign Currency
Variances and 
Blocking Reasons
Invoice Reduction
Introduction to 
Invoice Verification
Invoices for POs with 
Account Assignment
Delivery Costs
Subsequent 
Debits/Credits
Invoices Without
Reference to POs
§%
 WWW
+ XXXX
+ YYY
= ZZZZ
+
Customs
 WW
+ XX
= ZZ
 WWW
+ XXXX
= ZZZZ
 WWW
+ XXXX
+ YYY
= ZZZZ
 WWW
+ XXXX
+ YYY
= ZZZZ
Variances and Blocking Reasons: Course Overview
Diagram
 
 
 
 
© SAP AG TSCM52 6-4 
 SAP AG 1999
z One of your vendors sometimes sends an invoice
for a higher amount than that agreed upon in the
purchase order. Sometimes, the vendor might
include the entire quantity on the invoice, although
you have not yet received all the goods. You need
to to test invoice blocking to ensure that you do
not pay the vendor until these differences have
been corrected.
You will also check which accounts the system
makes postings to when there are variances.
Variances and Blocking Reasons: Business Scenario
 
 
 
 
© SAP AG TSCM52 6-5 
 SAP AG 1999
Goods receipt
Document
no. 5100012345
created
PostPost
Purchase orderPurchase order
Invoice
Purchase
order
Invoices with Variances
Warning: variance!Warning: variance!
Document
no. 5100012345
created
PostPost
TolerancesTolerances
10% 10%
Warning: variance!Warning: variance!
 
Blocked for
payment
 
 
 
„ The system checks every invoice item for variances. 
„ You set tolerance limits for each variance type in Customizing for Invoice Verification. 
„ If the variance is not within the tolerance limits, the system displays a message to this effect. 
„ If an upper tolerance limit is exceeded in an invoice item, the system blocks payment of the entire 
invoice when you post it. 
„ If an invoice is blocked for payment, the field "Payment block" is filled in the vendor line item in the 
FI document. (The field "Payment block" is only filled in the MM document if you enter a manual 
payment block there.) 
„ You must release a blocked invoice in a separate step before it can be paid. 
 
© SAP AG TSCM52 6-6 
 SAP AG 1999
Goods receipt
QuantityQuantity
Invoice
50 pcsGR 40
PricePrice
Goods receipt
10 pcs = 230g
DateDate
Invoice
PO
5.00 UNI/pc.
Invoice
= 200 g
PO
10 pcs at
20.00 UNI/g
Purchase orderPurchase order
price quantityprice quantity
PO
Planned
delivery date May 21
Invoice
10 pcs = 250 g
April 11
10 pcs
= 250 gInvoice
Variances
6.00 UNI/pc.
 
 
 
„ The R/3 System makes the following checks for each invoice item: 
„ Quantity variance 
y It compares the difference between the delivered quantity and the quantity already invoiced with 
the invoice quantity. 
„ Price variance 
y It compares the purchase order price with the invoice price (invoice value / quantity). 
„ Purchase order price quantity variance 
y Goods receipt before invoice receipt 
y The following ratios are compared: goods receipt quantity (in purchase order price units) / goods 
receipt quantity (in purchase order units), invoice quantity (in purchase order price units) / invoice 
quantity (in purchase order units). 
y Invoice receipt before goods receipt 
y The following ratios are compared: purchase order quantity (in purchase order price units) / 
purchase order quantity (in purchase order units), invoice quantity (in purchase order price units) / 
invoice quantity (in purchase order units). 
„ Date variance 
y The R/3 System compares the planned delivery date to the invoice entry date. 
 
© SAP AG TSCM52 6-7 
 SAP AG 1999
Goods receipt
PO Invoice
Goods receipt Invoice
Goods receipt
at a later time
Stock account
GR/IR account
Vendor
500 +
500 - 800 +
800 -
300 +
300 -
Goods receipt
50 pcs
100 pcs at
10.00 UNI/pc.
80 pcs at
10.00 UNI/pc.
= 800 UNI
Quantity Variance
 
 
 
„ The invoice quantity is larger than the goods receipt quantity. When you post the invoice, a balance 
is created on the GR/IR clearing account. 
„ You expect another goods receipt. The GR/IR clearing account is cleared when you post this goods 
receipt. 
 
© SAP AG TSCM52 6-8 
 SAP AG 1999
Goods receipt
PO
Goods receipt Invoice
Stock account
GR/IR account
Vendor account
Price differences
130 +
130 - 130 +
124 -
 ?
100 pcs
100 pcs at
1.30 UNI/pc.
Invoice
100 pcs at
1.24 UNI/pc.
= 124 UNI
Price controlPrice control
6 -6 -
Price Variance
 
 
 
„ When price variances occur, the account movements differ depending on how the material is 
valuated. 
„ There are two types of price control: 
 S – standard price 
 V – moving average price (MAP) 
„ If the invoice is received after the goods receipt, the following occurs, depending on the price control 
used: 
y In the case of a material subject to standard price control, the R/3 System posts the price variance 
to a price difference account. 
y In the case of a material subject to moving average price control, the R/3 System posts the price 
variance to the stock account if there is sufficient stock coverage. This changes the moving 
average price. 
„ If the invoice is received before the goods receipt, the R/3 System posts the price variance to the 
GR/IR clearing account. It posts the price variance to the price difference account or stock account 
only when the goods receipt is posted. 
 
© SAP AG TSCM52 6-9 
 SAP AG 1999
Material with standard price of 1.20 UNI/pc.
Stock: 100 pcs
Purchase order: 100 pcs at 1.30 UNI/pc.
Goods receipt for this purchase order: 100 pcs
Invoice: 100 pcs at 1.24 UNI/pc. = 124.00 UNI
Stock account
GR/IR account
Vendor account
Price diff. expense
Price diff. revenue
120 +
130 -
 10 +
130 +
124 -
 6 -
Goods
receipt Invoice
Material master record
Stock Value Standardprice
100
200
200
120
240
240
1.20
1.20
1.20
Price Variance: Material with Standard Price
 
 
 
„ The R/3 System posts the price variance to a price difference account. 
„ The material price remains unchanged both at goods receipt and invoice receipt. 
„ The moving average price, which is included in the material master record for statistical purposes, 
changes by the amount of the variance. 
 
© SAP AG TSCM52 6-10 
 SAP AG 1999
Material with moving average price of 1.20 UNI/pc.
Stock: 100 pcs
Purchase order: 100 pcs at 1.30 UNI/pc.
Goods receipt for this purchase order: 100 pcs
Invoice: 100 pcs at 1.24 UNI/pc. = 124.00 UNI
Stock account
GR/IR account
Vendor account
130 +
130 -
 
 6 - 
130 + 
124 - 
Goods
receipt Invoice
Material master record
Stock Value MAP
100
200
200
120
250
244
1.20
1.25
1.22
Price Variance: Material with Moving Average Price
 
 
 
„The R/3 System posts the price variance to the stock account. 
„ The material price changes: 
y If there is insufficient stock coverage for the invoice quantity, the R/3 System posts the price 
variance to a price difference account. 
y If there is stock coverage for only part of the invoice quantity, the R/3 System distributes the price 
variance proportionally between the stock account and the price difference account. 
 
© SAP AG TSCM52 6-11 
 SAP AG 1999
Quantity and Price Variance
Goods receipt
PO
Goods receiptInvoice
Stock account
GR/IR account
Vendor account
Price differences
 170 +
 170 -110 +
110 -
 
 80 pcs
100 pcs at
2.00 UNI/pc.
Invoice
50 pcs at
2.20 UNI/pc.
= 110 UNI
Invoice
 6 +
104 +
110 -
 
Invoice
50 pcs at
2.20 UNI/pc.
= 110 UNI
 
 
 
„ If the invoice is posted before the goods receipt, the R/3 System posts the invoice value to the GR/IR 
clearing account. This is cleared at goods receipt – the system makes the offsetting entry to the stock 
account in the case of a material subject to moving average price control. 
„ If the invoice is posted before the goods receipt and the goods receipt quantity is greater than the 
invoice quantity, the quantity that has already been invoiced is valuated at the invoice price – the 
quantity that has not been invoiced is valuated at the purchase order price. 
„ If the quantity in an invoice is greater than the goods receipt quantity, the R/3 System clears the 
GR/IR clearing account for the part of the invoice quantity that has already been delivered and posts 
a price difference to either the stock account or a price differences account, depending on the price 
control used. It posts the invoice value for the part of the invoice quantity that has not been delivered 
to the GR/IR clearing account. 
 
© SAP AG TSCM52 6-12 
 SAP AG 1999
Goods receipt
Material A
Invoice
Material A
Inspection 
lot
Rejected 
Invoice
Material A
Invoice
Material A
Blocked due to
quality inspection
Inspection 
lot
Usage
decision
Subject to GR check
with invoice block
Inspection 
lot
Accepted
Blocked due to
quality inspection
Usage 
decision
Inspection 
lot
Blocking due to Quality Inspection
 
 
 
„ In the material master record of a material, you define: 
y If a goods receipt for a material is subject to inspection 
In this case, an inspection lot is created for every goods receipt for this material. 
y If an invoice should be blocked due to quality inspection 
In this case, an inspection lot without a usage decision or a rejected inspection lot leads to the R/3 
System blocking the invoice. 
„ The R/3 System sets blocking reason I (quality) for an item in the following cases: 
y Goods-receipt-based invoice verification – The invoice is blocked if no usage decision has been 
made about the inspection lot for the goods receipt concerned or if the inspection lot has been 
rejected. 
y No goods-receipt-based invoice verification – The invoice is blocked if no usage decision has been 
made for any inspection lot for the purchase order item or if the inspection lot has been rejected. 
 
© SAP AG TSCM52 6-13 
 SAP AG 1999
Customizing
Amount tolerance limit
Upper limit 1500
OO
blockedblocked
blockedblocked
 4300
Invoice
Material A 1000
Material B 1700
Material C 1600
Blocking due to Amount
 
 
 
„ You can activate the amount check in Customizing for Invoice Verification. For each company code, 
you can set a tolerance limit for the amount check for each individual item. 
„ In Customizing for Invoice Verification, you can also define which purchase orders you want the 
checks to be performed for (according to the item category and the goods receipt indicator). 
„ If an invoice item exceeds the set tolerance, the item is given blocking reason O (other). The entire 
invoice is blocked for payment. 
 
© SAP AG TSCM52 6-14 
 SAP AG 1999
Tolerances
1000
UNI
X
X
X
X
above value
above
above
 10.00
 20.00 %
5.00 %
Tolerances for:
Company code
Amounts in
Absolute lower limit
No check
Check limits
Absolute upper limit
No check
Check limits
Percentage lower limit
No check
Check limits
Percentage upper limit
No check
Check limits
 
 
 
„ You define tolerances in Customizing for: 
y Quantity variances 
y Price variances 
y Purchase order price quantity variances 
y Schedule variances 
„ The R/3 System checks the following value in the case of quantity variance: 
y Purchase order price x quantity variance 
y The greater the purchase order price, the lower the tolerated quantity variance. 
„ The R/3 System checks the following value in the case of schedule variance: 
y Invoice value x days variance 
y The greater the invoice value, the lower the tolerated schedule variance. 
 
© SAP AG TSCM52 6-15 
 SAP AG 1999
 Material Quantity Amount Ma Purchase order Item
 R244-11 100 4000 4151599003 20 
 R262-10 40 2000 4151599003 50 
Manual Blocking
X
Invoice
for PO 4151599003
100 pcs R244-11 4000.00
 40 pcs R266-10 2000.00
Item list
Payment method _______
Payment block _____
Basic data Details
At item level
At header level
9
Payment
 
 
 
„ You can block each individual invoice item manually, regardless of whether it is blocked for other 
reasons or not. 
„ You set the manual block on the item list. 
„ You can also set a payment block directly on the header screen area, on the tab page "Payment", 
without reference to a particular item. In this case, the system posts the field "Payment block" in the 
MM document and the FI document with the payment block entered. 
 
© SAP AG TSCM52 6-16 
 SAP AG 1999
Block
Invoice value
50%
100%
Threshold value
1000 2000 3000
Invoice
Material A 500
Material B 1000
 1500
Stochastic Blocking
 
 
 
„ Invoices that do not contain a blocking reason can be blocked stochastically (that is, at random). 
„ You set a threshold value and a percentage in Customizing. 
y If the invoice value is greater than or equal to the threshold value, the probability of a block is 
equal to the percentage. 
y If the invoice value is smaller than the threshold value, the R/3 System calculates the probability 
on a proportional basis. 
„ If an invoice is blocked stochastically, the R/3 System sets the payment block in the vendor line item 
in the FI document. The individual items do not contain a blocking indicator. 
 
© SAP AG TSCM52 6-17 
 SAP AG 1999
z Enter invoices with variances and explain the
circumstances under which the R/3 System blocks
invoices
z Compare the postings for standard and moving
average priced stock materials
You are now able to:
Variances and Blocking Reasons: Summary
 
 
 
 
© SAP AG TSCM52 6-18 
Variances and Blocking Reasons: Exercises 
 
 
 
Unit: Variances and Blocking Reasons 
 
 
 
At the end of this exercise, you will be able to: 
• Enter invoices with variances 
• Compare the postings for stock materials subject to standard 
price control and moving average price control 
 
 
One vendor sometimes sends an invoice for a higher amount than 
agreed upon in the purchase order. Although you have not yet 
received all the goods relating to one item, the vendor might 
include the entire quantity on the invoice. You need to test 
invoice blocking to be sure that the vendor is not paid until the 
differences have been corrected. You display the account 
movements to see which accounts the R/3 System posts to when 
there are variances. 
1-1 You receive the following invoice from your supplier. Enterthe invoice information 
and note the default values that the R/3 System suggests. 
 
INVOICE 
Sapsota Company Limited Vendor T-L15A## 
Invoice date: (today’s date) 
Invoice 5003## 
This invoice refers to your purchase order number 41515051## 
 
T-M15A## Slugs for cast iron 
spiral casings 
50 pcs 500 UNI 
T-M15B## Flat gaskets 50 pcs 1100 UNI 
T-M15C## Packing gaskets 50 pcs 1000 UNI 
 2600 UNI 
Tax: 10% tax 260 UNI 
Total due: 2860 UNI 
 
 
© SAP AG TSCM52 6-19 
 
1-1-1 Enter the invoice using Logistics Invoice Verification. 
1-1-2 On the Item list screen, change the items to match the invoice. As you 
change the suggested values, fill in the table. 
 
Purchase order 
item 
Quantity or price 
variance? 
Message 
10 
20 
30 
 
1-1-3 Why is there no warning message during the quantity check for the third 
item? 
______________________________________________________ 
1-1-4 How do you know that the invoice is blocked for payment? 
______________________________________________________ 
1-1-5 Simulate the postings. 
 
OPTIONAL: Fill in the table. 
Item Account Amount 
001 
002 
003 
004 
005 
006 
 
 Post the document. 
Invoice number: ________________________________________ 
 
1-1-6 Display the document. How can you tell if it is blocked? How can you find 
out which lines are affected? 
______________________________________________________ 
______________________________________________________ 
 
© SAP AG TSCM52 6-20 
1-2 A second invoice arrives for the purchase order. Which tolerance limits are 
exceeded? 
INVOICE 
Sapsota Company Limited Vendor T-L15A## 
Invoice date: (today’s date) 
Invoice 5004## 
This invoice refers to your purchase order number 41515051## 
 
T-M15A## Slugs for cast iron 
spiral casings 
50 pcs 400 UNI 
T-M15B## Flat gaskets 50 pcs 1100 UNI 
T-M15C## Packing gaskets 100 pcs 2500 UNI 
 4000 UNI 
Taxable: 10% tax 400 UNI 
Total due: 4400 UNI 
 
1-2-1 Enter the invoice using Logistics Invoice Verification. Change the items to 
match the invoice. As you change the suggested values, fill in the table. 
 
Purchase order 
item 
Quantity or price 
variance? 
Message 
010 
020 
030 
 
1-2-2 What color is the traffic light icon? What does that mean? 
______________________________________________________ 
______________________________________________________ 
 
1-2-3 Simulate the document. Which postings are made? Can you explain the 
postings for the third purchase order item, invoice lines 005 and 006? 
______________________________________________________ 
______________________________________________________ 
______________________________________________________ 
 
OPTIONAL: Fill in the table. 
 
 
© SAP AG TSCM52 6-21 
Item Account Amount 
001 
002 
003 
004 
005 
006 
007 
 
 
 Post the document. Is it blocked for payment? ____________ 
Invoice number: ______________________________________ 
1-3 You receive an invoice in which the items match those that the R/3 System 
proposes. However, you realize that the invoice contains some materials for which 
there have recently been a lot of complaints. How can you ensure that the invoice is 
nevertheless blocked for payment? 
____________________________________________________________ 
____________________________________________________________ 
 
 
 
 
 
© SAP AG TSCM52 6-22 
Variances and Blocking Reasons: Solutions 
 
 
 
Unit: Variances and Blocking Reasons 
 
1-1 Logistics → Materials Management → Logistics Invoice Verification → 
Document Entry → Enter Invoice 
1-1-1 You enter the following data on the Basic data tab page: 
 
Field name or data type Values 
Document date <today’s date> 
Reference 5003## 
Amount 2860 
Tax amount 260 
 
Enter the purchase order number as the allocation: 
 
Field name or data type Values 
Purchase order/scheduling agreement 41515051## 
 
1-1-2 On the item list, change the suggested quantities and values to match the 
invoice. When you confirm your entries by choosing Enter, the system 
checks the quantity and price of each item. The system collects the 
messages in the error log. Choose Messages. The following messages 
appear: 
 
Purchase order 
item 
Quantity or price 
variance? 
Message 
10 Quantity Delivered quantity is zero 
20 Price Price too low 
30 Quantity ---- 
 
 
© SAP AG TSCM52 6-23 
1-1-3 Customizing is configured in such a way that the system does not check in 
the case of a quantity shortfall. 
 
1-1-4 The traffic light icon is yellow, which means that the system will block the 
invoice for payment. 
 
1-1-5 If you choose Simulate, a window appears in which you see the account 
movements that will take place when the invoice is posted. 
. 
Item Account Amount 
001 Vendor account 2860 - 
002 GR/IR clearing account 500 
003 GR/IR clearing account 2500 
004 Stock account 1400 - 
005 GR/IR clearing account 1000 
006 Tax account 260 
 
You choose Post to post the document. A message appears displaying the 
document number. 
 
1-1-6 The invoice block is located in the vendor line item of the accounting 
document, the field Payment block is filled with R. The invoice document in 
Materials Management shows which items have caused the block. 
You can display the invoice document as follows: 
Logistics → Materials Management → Logistics Invoice Verification → 
Document Entry → Display Invoice 
 By choosing Goto → Follow-on documents and then double-clicking the 
accounting document, the accounting document appears. When you double-
click the first line, the item data appears. You can see there that the field 
Payment block is filled. 
 
© SAP AG TSCM52 6-24 
1-2 Logistics → Materials Management → Logistics Invoice Verification → 
Document Entry → Enter Invoice 
 
1-2-1 You enter the following data on the Basic data tab page: 
 
Field name or data type Values 
Document date <today’s date> 
Reference 5004## 
Amount 4400 
Tax amount 400 
 
Enter the purchase order number as the allocation: 
 
Field name or data type Values 
Purchase order/scheduling agreement 41515051## 
 
1-2-2 On the item list, change the suggested quantities and values to match the 
invoice. When you confirm your entries by choosing Enter, the system 
checks the quantity and price of each item. The system collects the 
messages in the error log. Choose Messages. The following messages 
appear: 
 
Order item Quantity or price 
variance? 
Message 
010 Quantity and price Delivered quantity 
is zero 
Price too low 
020 Price Price too low 
030 Quantity and price Invoice quantity 
greater than GR 
quantity 
Price too high 
 
1-2-3 The traffic light icon is yellow, which means that the system will block the 
invoice for payment. 
 
 
© SAP AG TSCM52 6-25 
1-2-4 When you choose Simulate, a dialog box appears in which you see the 
account movements that will take place when the invoice is posted. 
 
Item Account Amount 
001 Vendor account 4400 - 
002 GR/IR clearing account 400 
003 GR/IR clearing account 2500 
004 Stock account 1400 - 
005 GR/IR clearing account 2150 
006 Stock account 350 
007 Tax account 400 
The postings in lines 005 and 006 are for the invoice item for the packing 
gaskets. The system suggested 70 pieces for this item and you changed it to 
100 pieces. The suggested value for the 70 pieces was 1400 UNI. (That is 
the exact value that is to be cleared for the 70 pieces on the GR/IR clearing 
account.) You must post750 UNI to the GR/IR clearing account for the 30 
pieces that have not yet been delivered. Therefore, the system posts 1400 
UNI + 750 UNI = 2150 UNI to the GR/IR clearing account. 
You must debit the stock for the 70 pieces that have been delivered, since 
the invoice contains a price increase (25 UNI/piece instead of 20 UNI/ 
piece). Therefore, the system posts 70 pieces x 5 UNI/piece = 350 UNI to 
the stock account. 
You choose Post to post the document. A message appears displaying the 
document number. 
The system blocks the invoice for payment. 
1-3 There are two ways for you to block an invoice directly: 
You can fill in the field Payment block directly on the tab page Payment. Then the 
system blocks the invoice without reference to a particular item. 
On the item list, you can select the column Ma (manual block) in one or more 
items. The items contain a blocking indicator and the system blocks the invoice for 
payment when you post it. (You may have to switch to the display variant All 
information to be able to select the column. If you want to regularly use this option 
for blocking, we recommend that you define a layout in which the column Ma is 
visible without you needing to scroll across.) 
 
 
 
 
© SAP AG TSCM52 7-1 
 SAP AG 1999
Invoice Reduction
z Automatic Invoice Reduction at Item Level
z Posting Logic with Invoice Reduction
Contents:
 
 
 
 
© SAP AG TSCM52 7-2 
 SAP AG 1999
z Reduce invoices by posting an invoice and a
credit memo at the same time
z Identify which account movements are made
when you reduce invoices
At the conclusion of this unit, you will be able to:
Invoice Reduction: Objectives
 
 
 
 
© SAP AG TSCM52 7-3 
 SAP AG 1999
Invoice Reduction: Course Overview Diagram
Variances Without 
Reference to an Item
Basic Invoice Verification 
Procedure
Taxes, Cash Discounts, 
and Foreign Currency
Variances and 
Blocking Reasons
Invoice Reduction
Introduction to 
Invoice Verification
Invoices for POs with 
Account Assignment
Delivery Costs
Subsequent 
Debits/Credits
Invoices Without
Reference to POs
§%
 WWW
+ XXXX
+ YYY
= ZZZZ
+
Customs
 WW
+ XX
= ZZ
 WWW
+ XXXX
= ZZZZ
 WWW
+ XXXX
+ YYY
= ZZZZ
 WWW
+ XXXX
+ YYY
= ZZZZ
 
 
 
 
© SAP AG TSCM52 7-4 
 SAP AG 1999
z Your company recently implemented SAP R/3 and
must define the standard procedure for invoice
verification.
z Occasionally, one of your company’s vendors
makes an obvious error. In such cases, you want to
use the automatic invoice reduction function. You
want to check the accounting documents that are
created when this happens.
Invoice Reduction: Business Scenario
 
 
 
 
© SAP AG TSCM52 7-5 
 SAP AG 1999
Delivery
Item list
Suggested quantity/value Invoice quantity/value
X 4151599211 70 pcs 700 UNI 100 pcs 1000 UNI
70 pcs
Accounting document
Credit memo for 300 UNI
Accounting document
Invoice for 1000 UNIAccounting document
Materials Management
70 pcs 700 UNI
Purchase
order
4151599211
100 pcs
10 UNI/pc.
Invoice
100 pcs
1000 UNI
Reducing Invoices
 
 
 
„ There is a special display variant of the item list for invoice reduction. You enter the invoice 
quantities or values that differ to the quantities or values suggested by the R/3 System separately on 
this list. (You can enter data in these fields only when you have flagged the item as Vendor error: 
reduce invoice). 
„ When you post a reduced invoice, the R/3 System creates two accounting documents: 
The first document contains the invoice postings for the actual quantities and values. The second 
document contains a credit memo for the difference between the actual invoiced quantities and 
values and the suggested quantities and values. 
„ Therefore, with invoice reduction, you do not actually reduce an invoice. Instead, you also post a 
credit memo for the amount of the reduction. The amount payable to the vendor is the value of the 
invoice reduced by the credit memo amount. 
„ The invoice document is listed in the purchase order history with the suggested quantity as the 
invoice quantity. 
„ When you post an invoice reduction, the R/3 System creates a message record. You can use this to 
generate a letter of complaint (notification of credit memo posting) to the vendor. 
 
© SAP AG TSCM52 7-6 
 SAP AG 1999
Purchase order: 100 pcs at 10.00 UNI/pc.
Goods receipt for this purchase order: 70 pcs
Invoice: 100 pcs at 10.00 UNI/pc. = 1000.00 UNI
 10% Tax = 100.00 UNI
= 1100.00 UNI
 
Stock account
GR/IR account
Vendor account
Input tax
Clearing account for
invoice reduction
 330 +
 30 -
 300 -
 
 700 +
1100 -
 100 +
 300 +
700 +
700 -
CreditCredit
memomemoGoods receiptGoods receipt InvoiceInvoice
Account Movements with Invoice Reduction
 
 
 
„ When you reduce invoices, the system creates an invoice and a credit memo simultaneously. 
„ The item amount entered in the invoice that you create is distributed in the following way: The 
system only posts the amount shown in the suggested data to the GR/IR clearing account. It posts the 
remainder to a clearing account for vendor invoice reduction. 
„ The creation of the credit memo clears the clearing account for vendor invoice reductions. The 
offsetting entry is made to the vendor account. 
„ The system makes the tax posting in the invoice based on the item amount entered. The credit memo 
corrects the tax posting. 
„ Together, the invoice and the credit memo create the liability, resulting from the suggested data. 
 
© SAP AG TSCM52 7-7 
 SAP AG 1999
Item list
Suggested quantity/value Invoice quantity/value
X 4151599212 70 pcs 700 UNI 100 pcs 1200 UNI
100 pcs 1000 UNI
Purchase
order
4151599212
100 pcs
10 UNI/pc.
Delivery
70 pcs
Accounting document
Credit memo for 200 UNI
Accounting document
Invoice for 1200 UNI
Invoice document
Materials Management
100 pcs 1000 UNI
Partial Reduction: Price Variance
Invoice
100 pcs
1200 UNI
 
 
 
„ You can accept variances partially. In this case, you reduce only the part of the invoice that you have 
not accepted. 
„ The above invoice contains variances in the quantity and the price. If you accept the quantity 
variance, you must overwrite the suggested quantity with the actual quantity in the invoice. 
Accordingly, you must also overwrite the suggested amount with the correct amount for the quantity 
entered. You then reduce the invoice by the difference between the actual invoice value and the 
“suggested value” entered. 
 
© SAP AG TSCM52 7-8 
 SAP AG 1999
Purchase order: 100 pcs at 10.00 UNI/pc.
Goods receipt for this purchase order: 70 pcs
Invoice: 100 pcs at 12.00 UNI/pc. = 1200.00 UNI
 10% Tax = 120.00 UNI
= 1320.00 UNI
 
Stock account
GR/IR account
Vendor account
Input tax
Clearing account for
invoice reduction
 220 +
 20 -
 200 -
 
1000 +
1320 -
 120 +
 200 +
 700 +
 700 -
Goods receiptGoods receipt InvoiceInvoice CreditCreditmemomemo
Account Movements with Invoice Reduction
 
 
 
„ When you reduce invoices, the system creates an invoice and a credit memo simultaneously. 
„ Since you have accepted the quantity variance, the system posts 1000 UNI to the GR/IR clearing 
account (the system expects another goods receipt for 30 pieces). The 200 UNI difference between 
the invoice amount and the amount to be posted to the GR/IR clearing account is posted to a clearing 
account for vendor invoice reduction. 
„ The creation of the credit memo clears the clearing account for vendor invoice reductions. The 
offsetting entry is made to the vendor account. 
„ The taxposting in the invoice is based on the item amount entered. The credit memo corrects the tax 
posting. In Customizing you can define whether the system should correct the tax in the original 
document. 
„ Together, the invoice and the credit memo create the liability, resulting from the changes made to the 
data suggested by the system. 
 
© SAP AG TSCM52 7-9 
 SAP AG 1999
Purchase
order
4151599213
100 pcs
10 UNI/pc.
Delivery
Item list
Suggested quantity/value Invoice quantity/value
X 4151599213 70 pcs 700 UNI 100 pcs 1200 UNI
 840 UNI
70 pcs
Accounting document
Credit memo for 360 UNI
Accounting document
Invoice for 1200 UNI
Partial Reduction: Quantity Variance
Invoice
100 pcs
1200 UNI
Invoice document
Materials Management
70 pcs 840 UNI
 
 
 
„ You can accept variances partially. In this case, you reduce only the part of the invoice that you have 
not accepted. 
„ The above invoice contains variances in the quantity and the price. If you accept the price variance, 
you must overwrite the suggested value with the product of the suggested quantity multiplied by the 
actual invoice price. You then reduce the invoice by the difference between the actual invoice value 
and the “suggested value” entered. 
 
© SAP AG TSCM52 7-10 
 SAP AG 1999
Purchase order: 100 pcs at 10.00 UNI/pc.
Goods receipt for this purchase order: 70 pcs
Invoice: 100 pcs at 12.00 UNI/pc. = 1200.00 UNI
 10% tax = 120.00 UNI
= 1320.00 UNI
 
Stock account
GR/IR account
Vendor account
Input tax
Clearing account for
invoice reduction
396 +
 36 -
360 -
 140 +
 700 +
1320 -
 120 +
 360 +
 700 +
 700 -
Goods receiptGoods receipt InvoiceInvoice Credit memoCredit memo
Account Movements with Invoice Reduction
 
 
 
„ When you reduce invoices, the R/3 System creates an invoice and a credit memo simultaneously. 
„ Since you have accepted the price variance, the GR/IR clearing account in the invoice is cleared and 
the price difference is debited to the stock account. The 360 UNI difference between these two 
amounts and the invoice amount is posted to a clearing account for vendor invoice reductions. 
„ The creation of the credit memo clears the clearing account for vendor invoice reductions. The 
offsetting entry is made to the vendor account. 
„ The tax posting in the invoice is based on the item amount entered. The credit memo corrects the tax 
posting. 
„ Together, the invoice and the credit memo create the liability, resulting from the changes made to the 
data suggested by the R/3 System. 
 
© SAP AG TSCM52 7-11 
 SAP AG 1999
z Reduce invoices by posting an invoice and a
credit memo at the same time
z Identify which account movements are made
when you reduce invoices
You are now able to:
Invoice Reduction: Summary
 
 
 
 
© SAP AG TSCM52 7-12 
Invoice Reduction: Exercises 
 
 
 
Unit: Invoice Reduction 
 
 
 
At the end of this exercise, you will be able to: 
• “reduce” the invoice automatically in the case of invoice 
variances, by posting an invoice and a credit memo at the same 
time 
 
 
For certain vendors, your company pays only the purchase order 
value when there are minor variances. Occasionally, when it’s an 
obvious vendor error, you need to reduce an item manually. You 
want to check the accounting documents that are created. 
1-1 The vendor sent you the following invoice. Post the invoice in Logistics Invoice 
Verification. You noticed that there was an obvious data error, so you use invoice 
reduction to correct it. 
 
INVOICE 
Sapsota Company Limited Vendor T-L15A## 
Invoice date: (today’s date) 
Invoice 5004## 
This invoice refers to your purchase order number 41515061## 
 
T-M15A## Slugs for cast iron 
spiral casings 
10 pcs 100 UNI 
T-M15B## Flat gaskets 20 pcs 1060 UNI 
T-M15C## Packing gaskets 80 pcs 1640 UNI 
T-M15D## Lantern rings 10 pcs 40 UNI 
Tax: 10% tax 284 UNI 
Total due: 3124 UNI 
 
 
© SAP AG TSCM52 7-13 
1-1-1 Enter the basic data and allocate the invoice. 
 
1-1-2 The invoice value is larger than expected in two items. Enter the invoice so 
that the system automatically reduces it when you post it. Change the item 
list display variant to do this. 
 
1-1-3 Simulate the document. 
OPTIONAL: Fill in the table. 
Item Account Amount 
001 
002 
003 
004 
005 
006 
007 
008 
009 
010 
011 
 
 Post the document. 
Invoice number: _________________________________________ 
 
Display the invoice, purchase order history, and accounting documents. 
 
1-1-4 How does invoice reduction affect the purchase order history? 
______________________________________________________ 
 
1-1-5 How many accounting documents are there? 
______________________________________________________ 
Why? 
______________________________________________________ 
______________________________________________________ 
 
 
© SAP AG TSCM52 7-14 
Invoice Reduction: Solutions 
 
 
 
Unit: Invoice Reduction 
 
1-1 Logistics → Materials Management → Logistics Invoice Verification → 
Document Entry → Enter Invoice 
1-1-1 You enter the following data on the Basic data tab page: 
 
Field name or data type Values 
Document date <today’s date> 
Reference 5004## 
Amount 3124 
Tax amount 284 
 
Enter the purchase order number as the allocation: 
 
Field name or data type Values 
Purchase order/scheduling 
agreement 
41515061## 
 
1-1-2 On the item list, the system proposes lower values for the second and third 
items than specified in the invoice. You choose the Invoice reduction 
display variant. 
You change the correction indicator for the second item to correct it. 
 
Field name or data type Values 
Correction ID Vendor error: reduce invoice 
 
 
© SAP AG TSCM52 7-15 
The system fills the columns Invoice quantity and Invoice amount with the 
same values as the fields Quantity and Amount. Then you change the 
invoice amount. 
 
Field name or data type Values 
FC invoice amount 1060 
 
You change the third item accordingly. 
In the fourth item, the invoice amount is smaller than the proposed value. 
Therefore you do not change the correction indicator here and enter the 
variance directly in the Amount column. 
 
Field name or data type Values 
Amount 40 
 
You choose Enter to confirm your changes. 
 
1-1-3 When you choose Simulate, a dialog box appears in which you see the 
account movements that will take place when the invoice is posted. 
 
Item Account Amount 
001 Vendor account 3124 - 
002 GR/IR clearing account 100 
003 GR/IR clearing account 1000 
004 GR/IR clearing account 1600 
005 GR/IR clearing account 100 
006 Stock account 10 - 
007 Tax account 284 
008 Clearing invoice reduction 100 
009 Vendor account 110 
010 Clearing invoice reduction 100 - 
011 Tax account 10 - 
 
You choose Post to post the document. A message appears displaying the 
document number. 
 
© SAP AG TSCM52 7-16 
1-1-4 You can display the invoice document as follows: 
Logistics → Materials Management → Logistics 
Invoice Verification → Document Entry → Display Invoice 
 If you position the cursor on a purchase order number and choose 
Environment → Display PO history, the purchase order history appears 
for the item. In purchase order items 20 and 30, in which you reduced the 
invoice, the system lists only the actual amount accepted. You cannot see 
that the vendor asked for a higher amount. The price variance entered in 
item 40 is visible. 
 
1-1-5 When you choose Environment → Follow-on documents fromthe 
document display screen (see 1-1-4), a dialog box appears in which the 
follow-on documents are listed. The system displays two accounting 
documents: an invoice document and a credit memo document. When you 
double-click one of the accounting documents, that document appears. 
 
 
 
 
© SAP AG TSCM52 8-1 
 SAP AG 1999
Variances Without Reference to an Item
z Total-Based Invoice Reduction
z Total-Based Acceptance
z Vendor-Specific Tolerances
Contents:
 
 
 
 
© SAP AG TSCM52 8-2 
 SAP AG 1999
z Post invoices when there is a difference between
the item total that the R/3 System expects and the
actual invoice total within acceptable tolerance
limits
z Reduce invoices in Logistics Invoice Verification
without reference to an item
At the conclusion of this unit, you will be able to:
Variances Without Reference to an Item: Objectives
 
 
 
 
© SAP AG TSCM52 8-3 
 SAP AG 1999
Variance Without Reference to an Item: Course
Overview Diagram
Variances Without 
Reference to an Item
Basic Invoice Verification 
Procedure
Taxes, Cash Discounts, 
and Foreign Currency
Variances and 
Blocking Reasons
Invoice Reduction
Introduction to 
Invoice Verification
Invoices for POs with 
Account Assignment
Delivery Costs
Subsequent 
Debits/Credits
Invoices Without
Reference to POs
§%
 WWW
+ XXXX
+ YYY
= ZZZZ
+
Customs
 WW
+ XX
= ZZ
 WWW
+ XXXX
= ZZZZ
 WWW
+ XXXX
+ YYY
= ZZZZ
 WWW
+ XXXX
+ YYY
= ZZZZ
 
 
 
 
© SAP AG TSCM52 8-4 
 SAP AG 1999
z In the case of invoices containing many items, it is
too time-consuming to search for the items that
contain minor variances. You want to find out how
the system can react to such variances.
Variance Without Reference to an Item: Business
Scenario
 
 
 
 
© SAP AG TSCM52 8-5 
 SAP AG 1999
Invoice
for purchase order 45123
Item 1 10 pcs 1 000 UNI
Item 2 20 pcs 800 UNI
… …
Item 100 15 pcs 900 UNI
 Total 100 493 UNI
Item list
Default quantity Value
X 45123 0001 10 pcs 1000 UNI
X 45123 0002 20 pcs 800 UNI
X 45123 0003 … …
… … …
X 45123 0100 15 pcs 900 UNI
Total 100 483 UNI
Stock accounts
GR/IR accounts
Vendor account
Clearing account for
Invoice reduction
 
 100493 -
 10 +
 
InvoiceInvoice
100483 + 
 10 +
 10 -
 
Account movements
CreditCredit
memomemo
Total-Based Invoice Reduction
 
 
 
„ With total-based invoice reduction, the R/3 System creates two accounting documents when you 
post the invoice: 
The first document contains the invoice postings with the suggested quantities and values, changed if 
necessary, and an additional posting to a clearing account. The second document contains a credit 
memo, which creates the offsetting entry to the clearing account. 
„ Therefore, with invoice reduction, you do not actually reduce an invoice. Instead, by posting a credit 
memo for the amount of the reduction, the amount payable to the vendor is the value of the invoice 
reduced by the credit memo amount. 
„ When you post an invoice reduction, the R/3 System creates a message record. You can use this to 
generate a letter of complaint (notification of credit memo posting) to the vendor. In contrast to 
manual invoice reduction, you cannot inform the vendor of the “cause”, because the R/3 System does 
not actually determine this. 
„ In Customizing, you can allocate each vendor to a tolerance group for Logistics Invoice Verification. 
For each tolerance group, you set a limit up to which invoices can be automatically reduced without 
reference to a particular item. 
 
 
 
© SAP AG TSCM52 8-6 
 SAP AG 1999
Invoice
for purchase order 45123
Item 1 10 pcs 1 000 UNI 
Item 2 20 pcs 800 UNI
… …
Item 100 15 pcs 900 UNI
 Total 100 485 UNI
Item list
Suggested quantity Value
X 45123 0001 10 pcs 1 000 UNI
X 45123 0002 20 pcs 800 UNI
X 45123 0003 … …
… … …
X 45123 0100 15 pcs 900 UNI
Total 100 483 UNI
Stock accounts
GR/IR accounts
Vendor account
Small differences
 
 100485 -
 2 +
 
InvoiceInvoice
100483 +
Account movements
Total-Based Acceptance
 
 
 
„ When the R/3 System accepts a difference between the item total it expects and the item total in the 
actual invoice, it posts the difference to a non-operating expense or revenue account. 
„ In Customizing, you set the maximum permitted difference for which the R/3 System can make a 
difference posting. 
y In conventional Invoice Verification, you set a tolerance range for the small price difference for 
each company code. 
y In Logistics Invoice Verification, you assign each vendor to a tolerance group. You set a tolerance 
range for the difference for each tolerance group. (If you do not allocate a vendor to a tolerance 
group, the R/3 System uses the same tolerance range as in conventional Invoice Verification.) 
„ In conventional Invoice Verification, the R/3 System cannot create a difference if you have it 
calculate the tax amounts using the function Calculate tax. 
 
 
© SAP AG TSCM52 8-7 
 SAP AG 1999
Vendor-Specific Tolerances
Expected invoice value
Balance too
large:
Invoice cannot
be posted
Balance too large:
Invoice cannot
be posted
Small
differences
Negative differences Positive differences
AcceptanceAcceptance
Invoice
reduction
 
 
 
„ The system first checks whether the variance falls within the small difference. 
„ If there is a positive difference that is greater than the small difference, then the system checks 
whether it falls within the defined invoice reduction limit. If the invoice reduction limits are set to 
“do not check“, the system compares the variance with the acceptance limits. 
 
© SAP AG TSCM52 8-8 
 SAP AG 1999
Invoice
for purchase order 45123
Item 1 10 pcs 1 000 UNI
Item 2 20 pcs 800 UNI
… …
Item 100 15 pcs 900 UNI
 Total 100, 495 UNI
Item list
Default quantity Value
X 45123 0001 10 pcs 1000 UNI
X 45123 0002 20 pcs 800 UNI
X 45123 0003 … …
… … …
X 45123 0100 15 pcs 900 UNI
Total 100,483 UNI
Stock accounts
GR/IR accounts
Vendor account
Small differences
 
 100495 -
 12 +
 
InvoiceInvoice
100483 +
Account movements
Manual Acceptance
Document
no. 5100012345
created
Accept and postAccept and post
EditEdit
 
 
 
„ If a difference is greater than the tolerances you have defined, then the system shows the balance. 
The traffic light is red. 
„ You can use Edit → Accept and post to post the document. The system posts the difference to a 
small differences account. 
„ The function Accept and post is linked to the authorization object M_RECH_AKZ. 
 
© SAP AG TSCM52 8-9 
 SAP AG 1999
z Post invoices when there is a difference between
the item total that the system expects and the
actual invoice total within acceptable tolerance
limits
z Reduce invoices in Logistics Invoice Verification
without reference to an item
You are now able to:
Variance Without Reference to an Item: Summary
 
 
 
 
© SAP AG TSCM52 8-10 
Variances Without Reference to an Item: Exercises 
 
 
 
Unit: Variances Without Reference to an Item 
 
 
 
At the end of this exercise, you will be able to: 
• Post an invoice despite differences, because the difference lies 
within the tolerance limits set 
 
 
For certain vendors, your company pays only the purchase order 
value when there are variances that cannot be assigned. You want 
to checkthe accounting documents that are created. 
1-1 Your vendor, Sapsota Company, accepts payment of invoices at the purchase order 
price if the difference is within a value of 50 UNI. 
1-1-1 Change the vendor master record. Assign tolerance group 515 to the vendor. 
1-1-2 The item amounts are missing in the following invoice. Enter this invoice in 
Logistics Invoice Verification. 
INVOICE 
Sapsota Company Limited Vendor T-L15A## 
Invoice date: (today’s date) 
Invoice 6002## 
This invoice refers to your purchase order number 41515071## 
T-M15A## Slugs for cast iron spiral casings 10 pcs 
T-M15B## Flat gaskets 10 pcs 
T-M15C## Packing gaskets 10 pcs 
T-M15D## Lantern rings 10 pcs 
 Total 880 UNI 
Tax 10% tax 88 UNI 
Total due: 968 UNI 
 
 
© SAP AG TSCM52 8-11 
1-1-3 Leave the proposed values on the item list unchanged. How large is the 
difference? Can you save the invoice despite the difference? 
______________________________________________________ 
 
1-1-4 Simulate the document. 
OPTIONAL: Fill in the table. 
 
Item Account Amount 
001 
002 
003 
004 
005 
006 
007 
008 
 
 Post the invoice. 
Invoice number: _________________________________________ 
Display the invoice, purchase order history, and accounting documents. 
 
1-1-5 How does invoice reduction affect the purchase order history? 
______________________________________________________ 
 
1-1-6 How many accounting documents are there? 
______________________________________________________ 
 Why? 
______________________________________________________ 
______________________________________________________ 
 
 
 
 
 
 
© SAP AG TSCM52 8-12 
Variances Without Reference to an Item: Solutions 
 
 
 
Unit: Variances Without Reference to an Item 
 
1-1-1 Logistics → Materials Management → Purchasing → Master Data 
 → Vendor → Central → Change 
 
Field name or data type Values 
Vendor T-L15A## 
Company code 1000 
 In the Company code data area, you select Payment transactions. The 
Payment Transactions screen appears. You enter the following data in the 
Invoice verification area: 
 
Field name or data type Values 
Tolerance group 515 
 You save your entry. 
 
1-1-2 Logistics → Materials Management → Logistics Invoice Verification → 
Document Entry → Enter Invoice 
You enter the following data on the Basic data tab page: 
 
Field name or data type Values 
Document date <today’s date> 
Reference 6002## 
Amount 968 
Tax amount 
 
88 
 
Enter the purchase order number as the allocation: 
 
Field name or data type Values 
Purchase order/scheduling 
agreement 
41515071## 
 
© SAP AG TSCM52 8-13 
 
1-1-3 After you have matched up the invoice, the R/3 System displays a balance 
of 30.00 UNI, however the traffic light icon is green, which means that you 
can post the invoice. 
 
1-1-4 When you choose Simulate, a dialog box appears in which you see the 
account movements that will take place when the invoice is posted. 
 
Item Account Amount 
001 Vendor account 968 - 
002 GR/IR clearing account 100 
003 GR/IR clearing account 500 
004 GR/IR clearing account 200 
005 GR/IR clearing account 50 
006 Tax account 88 
007 Clearing invoice reduction 30 
008 Vendor account 33 
009 Clearing invoice reduction 30 - 
010 Tax account 3 - 
 
You choose Post to post the document. A message appears displaying the 
document number. 
 
1-1-5 You can display the invoice document as follows: 
Logistics → Materials Management → Logistics 
Invoice Verification → Document Entry → Display Invoice 
 If you position the cursor on a purchase order number and choose Goto → 
Display PO history, the purchase order history appears for the item. You 
cannot see the invoice reduction in the purchase order history. 
 
1-1-6 When you choose Environment → Follow-on documents from the 
document display screen (see 1-1-5), a dialog box appears in which the 
follow-on documents are listed. The R/3 System displays two accounting 
documents: an invoice document and a credit memo document. When you 
double-click one of the accounting documents, that document appears. 
 
 
 
© SAP AG TSCM52 9-1 
 SAP AG 1999
Invoices for POs with Account Assignment
z Enter Invoices for POs with Account Assignment
z Posting Logic for Invoices for POs with Account
Assignment
z Invoices Relating to a Blanket Purchase Order
Contents:
 
 
 
 
© SAP AG TSCM52 9-2 
 SAP AG 1999
z Enter invoices for purchase order with account
assignment and change the planned account
assignments
z Enter invoices relating to a blanket purchase
order
z Trace the resulting account movements
At the conclusion of this unit, you will be able to:
Invoices for POs with Account Assignment: Unit
Objectives
 
 
 
 
© SAP AG TSCM52 9-3 
 SAP AG 1999
Invoices for Purchase Orders with Account
Assignment: Course Overview Diagram
Variances Without 
Reference to an Item
Basic Invoice Verification 
Procedure
Taxes, Cash Discounts, 
and Foreign Currency
Variances and 
Blocking Reasons
Invoice Reduction
Introduction to 
Invoice Verification
Invoices for POs with 
Account Assignment
Delivery Costs
Subsequent 
Debits/Credits
Invoices Without
Reference to POs
§%
 WWW
+ XXXX
+ YYY
= ZZZZ
+
Customs
 WW
+ XX
= ZZ
 WWW
+ XXXX
= ZZZZ
 WWW
+ XXXX
+ YYY
= ZZZZ
 WWW
+ XXXX
+ YYY
= ZZZZ
 
 
 
 
© SAP AG TSCM52 9-4 
 SAP AG 1999
z Your company orders various materials for direct
consumption, for example, for cost centers, plant
maintenance, assets, and projects. You want to
verify that the account assignments for the costs in
the invoice are correct.
Invoices for Purchase Orders with Account
Assignment: Business Scenario
 
 
 
 
© SAP AG TSCM52 9-5 
 SAP AG 1999
Purchase Orders with Account Assignment
Cost center 1
Cost center 2
Item
2010
Material
Folders
Quantity
300
1
2
Folders
Folders
100
200
Account assignments
cost ctr 1
cost ctr 2
PO with account 
assignment
We need
200 folders!
We need
100 folders!
 
 
 
„ The buyer can assign a purchase order to one or more cost objects. 
„ In the case of a purchase order item that is assigned to an account, a "current account assignment" is 
set up for each account assignment. 
„ The system cannot derive the account assignment from the incoming invoice. When you enter the 
invoice, the system proposes the individual "current account assignment". 
 
© SAP AG TSCM52 9-6 
 SAP AG 1999
Customizing
Goods receipt 
GR non-valuated
Invoice receipt X
Account assignment X
changeable at IR
Asset
Cost center
Project
Order
Sales order
Account assignment
category
Account
assignment to
Purchase order 
item
Account assignment
category
Types of Account Assignment
 
 
 
„ You can create an account assignment for a purchase order to various objects. 
„ You use the account assignment category to define the type of account assignment. 
„ The account assignment category controls: 
y If you can post a goods receipt 
y If you can post an invoice receipt 
„ If you cannot post a goods receipt, the R/3 System suggests the difference between the purchase 
order quantity and the invoiced quantity in Invoice Verification. 
„ In Invoice Verification, the R/3 System suggests the account assignment defined in the purchase 
order. 
You can change the account assignment, provided that the following two conditions are fulfilled: 
y Changing the account assignment is defined for the respective accountassignment category in 
Customizing 
y No valuated goods receipts are defined for the purchase order 
 
© SAP AG TSCM52 9-7 
 SAP AG 1999
Purchasing
transaction item
Account assignment
category
Account Assignment Categories
Screen sequence
IR for item
Account grouping
Consumption posting
Non-valuated GR
GR for item
Acct assgt can be changed at IR
Acct assgt can be changed after GR/IR
Description
 
 
 
„ The account assignment category is used for each item of a purchasing document. 
„ You can specify the account assignment categories that are allowed for the individual item 
categories. 
„ The account grouping code for the account assignment category allows you to have the R/3 System 
suggest a consumption account number when you enter a purchasing document item subject to 
account assignment. 
You specify this account number when you make the settings for the automatic postings for the 
transaction Offsetting entry for inventory posting (GBB). 
 
© SAP AG TSCM52 9-8 
 SAP AG 1999
Non-valuated
goods receipt
or
No goods receipt
Valuated
goods receipt
Goods receipt
Purchase
order
Invoice
Goods receipt Invoice
Consumption acct
GR/IR account
Vendor
500 +
500 -
 50 +
500 +
550 -
50 pcs
100 pcs at
10.00 UNI/pc.
Acct assignment:
400000 cost ctr 1
50 pcs at
11 UNI/pc.
= 550 UNI 
Goods receipt Invoice
Consumption acct
GR/IR account
Vendor
 550 +
 550 -
Account Movements for POs with Acct Assignment
 
 
 
„ If a valuated goods receipt is defined for a purchase order with account assignment, the R/3 System 
debits the consumption account at goods receipt. The offsetting entry is made to the GR/IR clearing 
account and cleared by the invoice. The R/3 System debits or credits price variances to the 
consumption account. 
„ If no goods receipt or only a non-valuated goods receipt is defined for a purchase order with account 
assignment, the posting to the consumption account occurs directly in the invoice. 
 
© SAP AG TSCM52 9-9 
 SAP AG 1999
Limit
exceeded!
12.31.
Purchase
order
Validity period:
01.01.-12.31.
Value limit:
150 000 UNI
01.01.
...
...750 20 750 148 000Date/Value
Invoice
01.15.
20 000 UNI
CCtr 789
Invoice
12.03.
8 000 UNI
CCtr 456
Invoice
12.20.
10 000 UNI
CCtr 765
Invoice
01.15.
3 000 UNI
CCtr 789
Validity
period
exceeded!
Invoice
01.10.
750 UNI
CCtr 123
Invoices for Blanket Purchase Orders
!!
 
 
 
„ In Purchasing, you can create blanket purchase orders. Each blanket purchase order has a validity 
period, during which invoices for this purchase order can be posted. It also has a value that the total 
invoiced quantity must not exceed. 
„ In Customizing, you can set tolerance limits for the limit and the validity period. If the invoice 
exceeds the upper tolerance limit for the value, the R/3 System blocks the invoice due to price 
variance. If the invoice exceeds the upper tolerance limit for the validity period, the R/3 System 
blocks the invoice due to schedule variance. 
„ When you enter an invoice for a blanket purchase order, you can enter as many account assignments 
as you require, along with the relevant amounts. 
 
© SAP AG TSCM52 9-10 
 SAP AG 1999
Invoices for POs with Account Assignment:
Summary
z Enter invoices for a purchase order with account
assignment and change the planned account
assignments
z Enter invoices relating to a blanket purchase
order
z Trace the resulting account movements
You are now able to:
 
 
 
 
© SAP AG TSCM52 9-11 
Invoices for POs with Account Assignment: Exercises 
 
 
 
Unit: Invoices for POs with Account Assignment 
 
 
 
At the end of this exercise, you will be able to: 
• Enter an invoice for non-stock materials and change the 
postings 
• Enter the invoice item accounts and invoice amounts for a 
blanket purchase order for office supplies 
 
 
Many items are intended for departmental use or charged to 
projects, production orders, or plant maintenance. How can you 
trace the account assignments? 
A goods receipt is not required for non-stock materials. The R/3 
System matches data from the purchase order and invoice only. 
1-1 This invoice arrived without a purchase order number for items without material 
numbers. You search for the purchase order number and verify the cost centers that 
were assigned before posting the invoice. 
 
INVOICE 
Sapsota Company Limited Vendor T-L15A## 
Invoice date: (today’s date) 
Invoice 7001## 
 
40 pcs 80 UNI 
100 pcs 50 UNI 
Folders 
Pencils 
Documentation 1 pc. 40 UNI 
Tax: 10% tax 17 UNI 
Total due: 187 UNI 
 
 
© SAP AG TSCM52 9-12 
1-1-1 Enter the basic data. Search for the purchase order number using the 
information specified in the invoice. 
Purchase order number: __________________________________ 
 
1-1-2 In Invoice Verification, how can you see that this is a purchase order with 
account assignment? Can you change the cost centers? Which ones? Why? 
______________________________________________________ 
______________________________________________________ 
______________________________________________________ 
______________________________________________________ 
 
1-1-3 Simulate the document. 
 
OPTIONAL: Fill in the table. 
Item Account Amount 
001 
002 
003 
004 
005 
006 
007 
 
 
 Post the invoice. 
Invoice number: _______________________________________ 
 
1-1-4 OPTIONAL: Display the document. 
 
 
 
© SAP AG TSCM52 9-13 
1-2 You have a blanket purchase order that is used for office supplies. An invoice for 
last month’s supplies arrives. 
INVOICE 
Sapsota Company Limited Vendor T-L15A## 
Invoice date: (today’s date) 
Invoice 7002## 
This invoice refers to your purchase order number 41515082## 
 
Office supplies – miscellaneous 1400 UNI 
Copy paper – cases 2400 UNI 
 3800 UNI 
Tax 10% tax 380 UNI 
Total due: 4180 UNI 
 
1-2-1 Enter the basic data and allocate the invoice. 
 
1-2-2 Assign the first line to account 476000 with 700 UNI to cost center 1000 
and 700 UNI to cost center 4200. Assign the second line to account 477000 
and cost center 1000. 
 
1-2-3 Simulate the document. OPTIONAL: Fill in the table. 
 
Item Account Amount 
001 
002 
003 
004 
005 
006 
007 
008 
 
 
Post the invoice when the balance is zero. 
Invoice number: _______________________________________ 
 
© SAP AG TSCM52 9-14 
 
1-2-4 OPTIONAL: Display the blanket purchase order. How much has been 
invoiced for each item? 
First item: ___________ Second item: ____________ 
 
 
 
 
 
© SAP AG TSCM52 9-15 
Invoices for POs with Account Assignment: Solutions 
 
 
 
Unit: Invoices for POs with Account Assignment 
 
1-1 Logistics → Materials Management → Logistics Invoice Verification → 
Document Entry → Enter Invoice 
 
1-1-1 You enter the following data on the Basic data tab page: 
 
Field name or data type Values 
Document date <today’s date> 
Reference 7001## 
Amount 187 
Tax amount 17 
Since no purchase order reference is specified in the invoice, you search for 
the purchase order using input help for the allocation Purchase 
order/scheduling agreement. A window appears in which you can narrow 
down the search. You enter the following data: 
 
Field name or data type Values 
Vendor T-L15A## 
 
When you choose Execute, a list of purchase orders appears. When you 
choose Edit → Display items → For all documents, a list of the materials 
ordered in the individual items appears. Purchase order41515081## is 
obviously the purchase order that the invoice refers to. You select the 
purchase order and choose Adopt. The system copies the selected purchase 
order to the invoice verification screen. You choose Enter to make the 
allocation. 
 
 
© SAP AG TSCM52 9-16 
 
1-1-2 The account assignment category is displayed in column A (account 
assignment). You can change the account assignment if no valuated goods 
receipts are defined for the purchase order and you are allowed to change 
the account assignment for the account assignment category (Customizing 
setting). You can change the account assignment for the first and third 
items. 
 
1-1-3 When you choose Simulate, a dialog box appears in which you see the 
account movements that will take place when the invoice is posted. 
 
Item Account Amount 
001 Vendor account 187 - 
002 GR/IR clearing account 0 
003 Consumption account 80 
004 GR/IR clearing account 50 
005 GR/IR clearing account 0 
006 Consumption account 40 
007 Tax account 17 
(The zero lines displayed on the GR/IR clearing account are suppressed at 
the time of posting.) 
You choose Post to post the document. A message appears displaying the 
document number. 
 
1-1-4 You can display the invoice document as follows: 
Logistics → Materials Management → Logistics 
Invoice Verification → Document Entry → Display Invoice 
 
1-2 Logistics → Materials Management → Logistics Invoice Verification → 
Document Entry → Enter Invoice 
 
1-2-1 You enter the following data on the Basic data tab page: 
 
Field name or data type Values 
Document date <today’s date> 
Reference 7002## 
Amount 4180 
Tax amount 380 
 
© SAP AG TSCM52 9-17 
You enter the purchase order number as the allocation: 
 
Field name or data type Values 
Purchase order/scheduling 
agreement 
41515082## 
 
1-2-2 On the item list, you click Multiple account assignment for item 10. A 
window appears in which you can enter the account assignment. You enter 
the following data: 
 
Field name or data type Values 
Amount 700 
G/L account 476000 
Cost center 1000 
And in the next line: 
 
Field name or data type Values 
Amount 700 
G/L account 476000 
Cost center 4200 
Tax code 1I 
Select the second item and choose Adopt. 
On the item list, you click Multiple account assignment for item 20. A 
window appears in which you can enter the account assignment. You enter 
the following data: 
 
Field name or data type Values 
Amount 2400 
G/L account 477000 
Cost center 1000 
Choose Adopt. 
 
© SAP AG TSCM52 9-18 
1-2-3 When you choose Simulate, a dialog box appears in which you see the 
account movements that will take place when the invoice is posted. 
 
Item Account Amount 
001 Vendor account 4180 - 
002 GR/IR clearing account 0 
003 Consumption account 700 
004 GR/IR clearing account 0 
005 Consumption account 700 
006 GR/IR clearing account 0 
007 Consumption account 2400 
008 Tax account 380 
 
(The zero lines displayed on the GR/IR clearing account are suppressed at 
the time of posting.) 
You choose Post to post the document. A message appears displaying the 
document number. 
 
1-2-4 You can display the purchase order as follows: 
Logistics → Materials Management → Purchasing → Purchase order 
→ Display 
In the item details on the Limits tab page, you can display the value invoiced 
so far. 
 
 
 
 
 
© SAP AG TSCM52 10-1 
 SAP AG 1999
Delivery Costs
z Planned Delivery Costs
z Unplanned Delivery Costs
z Posting Planned and Unplanned Delivery Costs
Contents:
 
 
 
 
© SAP AG TSCM52 10-2 
 SAP AG 1999
z Enter planned delivery costs for an invoice
z Enter unplanned delivery costs so that they are
apportioned to the items
At the conclusion of this unit, you will be able to:
Delivery Costs: Objectives
 
 
 
 
© SAP AG TSCM52 10-3 
 SAP AG 1999
Delivery Costs: Course Overview Diagram
Variances Without 
Reference to an Item
Basic Invoice Verification 
Procedure
Taxes, Cash Discounts, 
and Foreign Currency
Variances and 
Blocking Reasons
Invoice Reduction
Introduction to 
Invoice Verification
Invoices for POs with 
Account Assignment
Delivery Costs
Subsequent 
Debits/Credits
Invoices Without
Reference to POs
§%
 WWW
+ XXXX
+ YYY
= ZZZZ
+
Customs
 WW
+ XX
= ZZ
 WWW
+ XXXX
= ZZZZ
 WWW
+ XXXX
+ YYY
= ZZZZ
 WWW
+ XXXX
+ YYY
= ZZZZ
 
 
 
 
© SAP AG TSCM52 10-4 
 SAP AG 1999
z Freight charges are sometimes planned in the
purchase order. More often, they are not known in
detail when the purchase order is created and are
entered only in Invoice Verification on the basis of
information in the invoice. You need to test both
possibilities.
Delivery Costs: Business Scenario
 
 
 
 
© SAP AG TSCM52 10-5 
 SAP AG 1999
Delivery costsDelivery costs
PO 4500012345
100 pcs 1000 UNI
Freight 2 UNI/pc.
PO 4500023456
100 pcs 1000 UNI
Freight none
PlannedPlanned UnplannedUnplanned
Invoice for
purchase order 4500012345
100 pcs 1000 UNI
Freight 200 UNI
1200 UNI
Invoice for
purchase order 4500023456
100 pcs 1000 UNI
Freight 50 UNI
1050 UNI
Delivery Costs
 
 
 
„ Delivery costs can be divided into: 
y Planned delivery costs 
y Unplanned delivery costs 
„ Planned delivery costs are entered at item level in the purchase order. 
„ Unplanned costs are entered at invoice receipt. 
 
© SAP AG TSCM52 10-6 
 SAP AG 1999
Purchase 
order
Planned delivery costsPlanned delivery costs
FreightFreight CustomsCustoms
Quantity-dependent 
amount
Percentage 
of goods valueFixed amount
Freight forwarding Customs
Planned Delivery Costs
 
 
 
„ Planned delivery costs can be divided into: 
y Freight costs 
y Customs 
„ Delivery costs can be invoiced in the following ways: 
y Fixed amount, independent of scope of supply 
y Quantity-dependent amount 
y Percentage of value of goods to be delivered 
 
© SAP AG TSCM52 10-7 
 SAP AG 1999
Purchase order: 100 pcs at 1.30 UNI/pc.
Planned delivery costs:
Freight 0.10 UNI/pc.
Customs duty 6.00 UNI
Goods
receipt Invoice
Goods receipt for this purchase order: 100 pcs
Invoice: 100 pcs at 1.30 UNI/pc. = 130 UNI
plus Freight 0.10 UNI/pc. = 10 UNI
 Customs duty = 6 UNI
146 UNI
Account Movements with Planned Delivery Costs
Stock account
GR/IR account
Vendor account
Freight clearing
Customs clearing
146 +
130 -
 10 -
 6 -
130 +
146 -
 10 +
 6 +
 
 
 
„ For planned delivery costs, the R/3 System makes postings to a clearing account at goods receipt. 
There are separate accounts for costs of different origins. 
„ These postings are cleared when the invoice is posted. 
„ If the delivery costs in the invoice differ from the planned delivery costs, the R/3 System posts the 
differences in the same way as it posts normal price and quantity variances. 
 
© SAP AG TSCM52 10-8 
 SAP AG 1999
 Price
variance
Customizing
Reference to
purchase order
automatic
Posting to
separate G/L account
Distribution to
invoice items
Invoice
Delivery
costs
Unplanned Delivery Costs
 
 
 
„ In Customizing for Invoice Verification, you configure whether the R/3 System is to distribute 
unplanned delivery costs among the items or post the costs to a separate G/L account. 
„ If the R/3 System distributes unplanned delivery costs among the items, it treats them in the same 
way as price differences. However, it does not check the price after distributing the delivery costs. 
„ If the R/3 Systemdistributes unplanned delivery costs among the items, it does not list them 
separately in the purchase order history. They are only included in the invoiced value. 
„ If the R/3 System posts unplanned delivery costs to a separate G/L account, they do not appear in the 
purchase order history. 
 
© SAP AG TSCM52 10-9 
 SAP AG 1999
Purchase order
Material A 100 pcs at 10 UNI/pc.
Material B 50 pcs at 40 UNI/pc.
Distribution of delivery
costs
Material A 50 UNI
Material B 100 UNI 
1000:2000
1:2
Invoice 04.20.
Material A 80 pcs -- 800 UNI
Material B 20 pcs -- 800 UNI
Invoice 04.28.
Distribution of Unplanned Delivery Costs
Material A 20 pcs -- 200 UNI
Material B 30 pcs -- 1200 UNI
Delivery costs 150 UNI
 
 
 
„ The R/3 System apportions unplanned delivery costs to the items in proportion to the total value 
invoiced so far and the values in the current invoice. 
„ If the R/3 System is to distribute unplanned delivery costs to the invoice items, you can post an 
invoice solely for delivery costs only if you have already posted an invoice. 
 
© SAP AG TSCM52 10-10 
 SAP AG 1999
Purchase order:
100 pcs of mat. A at 10 UNI/pc.
 50 pcs of mat. B at 40 UNI/pc.
1000 +
1000 -
2000 +
2000 -
 
 50 +
 1000 +
 100 +
 2000 +
 3150 - 
Goods
receipt Invoice
Stock acct for mat. A
GR/IR account
Stock acct for mat. B
GR/IR account
Vendor account
Separate G/L account
Account Movements with Unplanned Delivery Costs
Goods receipt for PO:
100 pcs of material A
 50 pcs of material B
Invoice for this purchase order:
100 pcs of material A at 10 UNI/pc. = 1000 UNI 
 50 pcs of material B at 40 UNI/pc. = 2000 UNI 
plus Freight = 120 UNI
Customs duty = 30 UNI
3150 UNI
 
 1000 +
 
 2000 +
 3150 -
 150 + 
Invoice
Customizing
 
 
 
„ In the case of unplanned delivery costs, the costs are not split according to their origin. 
„ The way in which the R/3 System posts unplanned delivery costs depends on the settings in 
Customizing. 
„ If unplanned costs are apportioned among the purchase order items, the offsetting entry is made to 
the respective stock account or cost account for the individual items, or to a price differences 
account. 
 
© SAP AG TSCM52 10-11 
 SAP AG 1999
z Enter planned delivery costs for an invoice
z Enter unplanned delivery costs so that they are
apportioned to the items
You are now able to:
Delivery Costs: Summary
 
 
 
 
© SAP AG TSCM52 10-12 
Delivery Costs: Exercises 
 
 
 
Unit: Delivery Costs 
 
 
 
At the end of this exercise, you will be able to: 
• Enter planned freight costs on an invoice 
• Enter unplanned delivery costs that are apportioned to the 
items 
 
 
 
 
Some of your freight charges are specified in the purchase order. 
More often, delivery costs are calculated and included only on the 
invoice. You need to test both possibilities. 
 
1-1 This invoice includes purchase order items and freight costs. The freight costs were 
already planned in the purchase order. 
 
INVOICE 
Sapsota Company Limited Vendor T-L15A## 
Invoice date: (today’s date) 
Invoice 8001## 
This invoice refers to your purchase order number 41515091## 
 
T-M15A## Slugs for cast iron 
spiral casings 
100 pcs 1000 UNI 
T-M15C## Packing gaskets 100 pcs 5000 UNI 
Freight charges: Slugs for cast iron 
spiral casings 
100 pcs 150 UNI 
 Packing gaskets 100 pcs 300 UNI 
 6450 UNI 
Tax: 10% tax 645 UNI 
Total due: 7095 UNI 
 
 
© SAP AG TSCM52 10-13 
1-1-1 Enter this invoice in Logistics Invoice Verification. How can you specify 
that the R/3 System is to settle delivery costs items? 
______________________________________________________ 
 
1-1-2 On the item list, how can you identify which items are delivery costs items? 
______________________________________________________ 
 
1-1-3 Which delivery costs items does the R/3 System propose? 
 
Item Text Quantity 
proposed 
Value 
10 
20 
The delivery costs contain variances. Correct the proposed values. How 
does the R/3 System react to the changes? 
______________________________________________________ 
______________________________________________________ 
 
1-1-4 Simulate the invoice. Which postings are made? 
 
Item Account Amount 
001 
002 
003 
004 
005 
006 
007 
008 
 
 
 Post the invoice. 
Invoice number: _________________________________________ 
 
© SAP AG TSCM52 10-14 
 
1-1-5 Display the invoice and the purchase order history. How are the delivery 
costs labeled? 
______________________________________________________ 
______________________________________________________ 
______________________________________________________ 
 
1-2 In this invoice, the vendor added the freight costs. 
 
INVOICE 
Sapsota Company Limited Vendor T-L15A## 
Invoice date: (today’s date) 
Invoice 8002## 
This invoice refers to your purchase order number 41515092## 
 
T-M15B## Flat gaskets 100 pcs 5000 UNI 
T-M15C## Packing gaskets 50 pcs 1000 UNI 
 Freight (flat rate) 440 UNI 
 6440 UNI 
Tax: 10% tax 644 UNI 
Total due: 7084 UNI 
 
1-2-1 Enter this invoice in Logistics Invoice Verification. The freight costs are 
unplanned delivery costs. 
 
1-2-2 Where do you enter unplanned delivery costs? 
______________________________________________________ 
 
1-2-3 What does the way in which the R/3 System posts unplanned delivery costs 
depend on? 
______________________________________________________ 
 
 
© SAP AG TSCM52 10-15 
1-2-4 Simulate the invoice. How does the R/3 System apportion the delivery 
costs? 
 
OPTIONAL: Fill in the table. 
Item Account Amount 
001 
002 
003 
004 
005 
006 
007 
008 
 
 
Post the invoice. 
Invoice number: _________________________________________ 
 
1-2-5 Display the PO history. Are the unplanned costs displayed? 
______________________________________________________ 
______________________________________________________ 
______________________________________________________ 
1-3 A forwarding agent sends an invoice for unplanned delivery costs. 
 
INVOICE 
Spedition Gruber Vendor T-L15C## 
Invoice date: (today’s date) 
Invoice 3001## 
This invoice refers to your purchase order number 41515093## 
 
Additional delivery costs – Rush order 180 UNI 
Tax: 10% tax 18 UNI 
Total due: 198 UNI 
 
© SAP AG TSCM52 10-16 
1-3-1 Enter the invoice as a subsequent debit due to unplanned delivery costs. 
 
1-3-2 Note that the invoicing party is different to the order vendor. Where do you 
enter the different invoicing party? 
 
1-3-3 Under what conditions can you post an invoice for delivery costs only using 
unplanned delivery costs? Must you have entered a goods receipt? 
______________________________________________________ 
______________________________________________________ 
 
1-3-4 Simulate the document. 
OPTIONAL: Fill in the table. 
Item Account Amount 
001 
002 
003 
004 
005 
006 
007 
008 
 
 
 
Post the invoice. 
Invoice number: _________________________________________ 
 
 
 
 
© SAP AG TSCM52 10-17 
Delivery Costs: Solutions 
 
 
 
Unit: Delivery Costs 
 
1-1 Logistics → Materials Management → Logistics Invoice Verification → 
Document Entry → Enter Invoice 
 
1-1-1 You enter the following data on the Basic data tab page: 
 
Field name or data type Values 
Document date