SAP FI MM Integration:Accounting Entries

related to MM transactions
Initial stock entry:
Movement type - 561(Receipt per initial entry of stock balances into unrestricted-use)
TCODE - MB1C
FI Document Type - WA
89 Raw material BSX

S
91 Initial Stock entry GBB BSA H
Physical inventory differences:
Movement type 702 (Goods Issue Physical Inventory difference) this is triggered because of the movement type
102, which is given while calculating the difference INV: for expenditure/income from inventory differences
TCODE - MI07 (MI01 & MI04)
FI Document Type - WI
81 Inventory differences G/L GBB INV S
99 Raw material BSX

H
Goods Issue to Production Order:
Movement type - 261 (Consumption for order from warehouse) VBR: for internal goods issues (for example, for
cost center)
TCODE - MB1A
FI Document Type - WA: Goods Issue
81 Raw material Consumption GBB VBR S
99 Raw material BSX

H
In case Movement type given is 201(Consumption for cost center from warehouse), at the time of
MB1A system asks for the COST center & GENERAL LEDGER. Here, the account determination happens
directly from MB1A and not from the OBYC. Accounting entry will be same as above except the 'Raw
material Consumption'; it triggers whatever the GL given.
Goods Issue / Delivery: SD
Movement type - 601 (Customer delivery) VAX: for goods issues for sales orders without accountassignment object
(the account is not a cost element)
TCODE - VL02
FI Document Type - WL: Goods Issue/Delivery
81 Mater. consumed/trading
goods without cost
elementCOGS
GBB VAX S
99 Finished Goods BSX

H
Goods Receipt: FG PP
Movement type - 101 (Goods Receipt) GBB-AUF: for goods receipts for orders (without account assignment) and for
order settlement if AUA is not maintained
TCODE - MB31 Goods Receipt for Production Order
FI Document Type - WE: Goods Receipt
89 Finished Goods BSX

S
91 Inventory change factory
output COGP
GBB AUF H
Goods Receipt: RM MM
Movement type - 101 (Goods Receipt)
TCODE - MIGO Goods Receipt for Purchase Order
FI Document Type - WE: Goods Receipt
89 Raw Material BSX

S
96 GR / IR Clearing account WRX

H
Invoice Receipt: RM MM
Movement type - 101 (Goods Receipt)
TCODE - MIGO Goods Receipt for Purchase Order
FI Document Type - WE: Goods Receipt
86 GR / IR Clearing account WRX

S
31 Vendor account KBS

H
KBS is without any account determination and posting keys are 81 & 91. It triggers when there is no
material is assigned in the PO at that time.
WRX In case of any posting required without material, account determination should be without
valuation class.
If price changed at the time of IR, then based on the difference in the material price system posts
amounts to particular material account and not to the price difference account (this is related to the
materials with price control V).
Material Valuation: MM
Movement type -
TCODE - MR22 Dr/Cr Material material valuation (below given calculation) & MR21: Price Change(Difference
amount posts to the material account and calculation is ((New price Old price) * Quantity)
FI Document Type - PR: Price change Below entry in case of price increase
89 Raw material BSX

S
93 Material Valuation UMB

H
Calculation - {Current Stock Value + (Amount given in MR22 / Quantity given in MR22 * Cr.
Quantity)}
Billing Document: SD
TCODE - VF01 Billing - VF11 Cancel Billing
FI Document Type - RV: Billing document transfer - RW: Reversal of billing
01 Customer account BSX

S
50 Sales Revenue account UMB

H