Exercise Objectives
After completing this exercise, you will be able to:
• Post the goods receipt for a purchase order with third-party items
• Explain which amounts are posted to which accounts as a result of the
goods receipt
Business Example
You have made arrangements with the relevant vendor for him/her, in the case of third-party deals, to report to your enterprise when the outbound delivery to your customer has taken place.
Task
Once your vendor has reported to purchasing that the outbound delivery to the customer of the goods listed in the purchase order has taken place, the goods receipt needs to be posted.
1. Post the goods receipt for your purchase order.
Purchase order: From the preceding exercise
Document date: Current date
Posting date: Current date
Make a note of the document number.
Material document: ___________________________________
2. Optional
Display the accounting document for the goods receipt. What accounts were posted to?
_____________________________________________________________ _____________________________________________________________ Clarify where the amount comes from.
_____________________________________________________________
Solution 4: Posting a Goods Receipt
Task
Once your vendor has reported to purchasing that the outbound delivery to the customer of the goods listed in the purchase order has taken place, the goods receipt needs to be posted.
1. Post the goods receipt for your purchase order.
Purchase order: From the preceding exercise
Document date: Current date
Posting date: Current date
Make a note of the document number.
Material document: ___________________________________
a) From the SAP Easy Access screen, choose Logistics→ Materials
Management → Inventory Management → Goods Movement → Goods Receipt → For Purchase Order → PO Number Known.
Choose the function Goods receipt for order. Enter your purchase order number and choose Enter or Execute.
Select the item as OK. Choose Post. 2. Optional
Display the accounting document for the goods receipt. What accounts were posted to?
_____________________________________________________________ _____________________________________________________________ Clarify where the amount comes from.
_____________________________________________________________
_____________________________________________________________
a) From the SAP Easy Access screen, choose Logistics → Materials
Management → Inventory Management → Material Document → Display.
Accept the default values for the fields Material document and
Material document year and choose Enter.
In the material document display, choose the pushbutton FI/CO
documents. Select the accounting document by double-clicking.
Hint: To display the FI/CO documents within the transaction MIGO, choose the tab page Document info and then the pushbutton FI/CO documents in advance in the header details.
Debit posting: 893010 — Cost account
Creditposting: 191199 — GR/IR clearing account
The system has taken the amount from the purchase order (Value of goods received = quantity of goods received * purchase order price).
Lesson Summary
You should now be able to:
• Convert the automatically created purchase requisition into a purchase
order
• Post the goods receipt for a purchase order with third-party items and
Lesson: Vendor Invoice and Billing Document for the
Customer
Lesson Overview
In this lesson, you will learn about the further process steps of third-party processing post vendor invoice and post billing document for the customer and the related Customizing settings.
Lesson Objectives
After completing this lesson, you will be able to:
• Post the invoice receipt in the invoice verification and explain which
accounts are posted to in doing so
• Issue an invoice for the sales order
• Explain which settings in MM and SD are necessary and possible for
third-party processing
Business Example
As a result of its own sales processes, the enterprise triggers a direct delivery from the vendor to the customer without going via the enterprise’s own warehouse.
Your task is to analyze the entry of vendor invoices and the creation of billing documents for the customer.
Incoming Invoice
An incoming invoice is “expected” by SAP R/3 for each third-party purchase order item (see details on the purchasing item category third-party).
Invoice Receipt
You enter an invoice receipt for the invoice that arrives. To do this, you use Logistics Invoice Verification and refer to the purchase order. If the indicator for the goods receipt has been set in the order item, the system proposes the goods receipt quantity that has already been posted, and the value of the goods received.
Variances between the invoice price and the purchase order price can lead to the invoice being automatically blocked for payment. These variances are also used to determine the profit margin in the sales order (see the section “moving average price in third-party deals” in this lesson).
Using the indicator goods-receipt-related invoice verification in the purchase order item, you can set the business process in such a way that it is only possible to enter a vendor invoice if a goods receipt for the purchase order has already been entered in the system.
When the incoming invoice is posted, following are updated:
• Purchase order history
The third-party purchase order item is “completed” when the ordered quantity has also been invoiced
• G/L accounts
If a goods receipt was posted as valuated, the GR/IR clearing account is cleared (if the goods receipt quantity and the invoice receipt quantity are the same).
• the vendor account in subledger accounting, as well as the liabilities
account (general ledger)
Purchase Order History
The purchase order history contains all details about deliveries that have been carried out up until now, or details about invoices received for a purchase order item. You can branch to the display of the follow-on documents from the purchase order history.
Customer Billing Document
Once the invoice receipt has been entered, the customer is billed. The sales order can then be found in the billing due list and is processed in the next collective billing run. The billing date relevant for the billing due list corresponds to the posting date of the invoice receipt document. Since an outbound delivery for the third-party items does not exist in the system, you need to set the indicator for order-related billing in the selection for documents to be billed.
Entering the Customer Billing Document
If the billing relevance indicator is set to ’B’ for the item category in
Customizing for item categories (relevant for order-related billing based on the order quantity), the system directly transfers the order to the billing due list. However, if the indicator has been set to ’F’ (relevant for order-related billing based on the invoice quantity), the system transfers the order to the billing due list only when the vendor’s invoice has been received and processed in invoice verification.
In the default, the billing relevance indicator is set to F for the item category TAS (third-party deal).
In the first case, the third-party order is only fully billed when the invoiced quantity of the order quantity corresponds to the sales order item. In the second case, a customer invoice is created for the quantity specified in the vendor invoice each time an invoice is received. The order is considered as fully billed until the next invoice is received from the vendor.
The default setting for the third-party item category in the copying control for sales document to billing document determines that the quantity from the invoice receipt document is transferred to the billing document instead of the order quantity, for example (invoiced quantity field).
The following excerpt from SAP R/3 Customizing shows you the settings for the copying control for item category TAS.
Figure 21: Copying control for sales document
If, in Customizing for item categories, you have set the billing-relevance indicator to F, you can refer to the goods receipt quantity as an alternative to the invoice receipt quantity when billing.
You make settings to control whether the invoice receipt quantity or goods receipt quantity is to be billing-relevant in the Customizing for copying control for billing, at item level.
Moving Average Price in Third-Party Deals
The moving average price compares determined prices with costs and is used to determine the profit margin invoice. The condition type VPRS exists in SAP R/3 for the moving average price. This condition type is used as a statistical value in the calculation schema.
If you have made the relevant settings in Customizing, then the moving average price in the case of third-party deals is calculated from the value of the vendor invoice plus proportional statistic conditions (cash discount, statistic freight, for example) from the purchase order in materials management.
Document Flow of the Sales Order
Document flow portrays the documents of a business transaction that follow one another in the system.
The first follow-on document in the sales order of this business process is the purchase order with the third-party item. From the document display, goods receipt and invoice receipt postings and their values can be checked.
The billing document and the assigned accounting document are listed alongside.