Description
The program analyzes goods receipt/invoice receipt (GR/IR) clearingaccounts at a specified key date, and generates adjustment postings ifnecessary. These are needed in order to display the following businesstransactions correctly in the balance sheet:

• Goods delivered, but not invoiced


• Goods invoiced, but not delivered

The program selects all items in GR/IR clearing accounts that are openat the specified key date. If the open items per purchase order numberand item in local currency do not balance out to zero, adjustmentpostings are created in a batch input session for these items. With acredit balance, the transaction is seen as "delivered, but notinvoiced". With a debit balance, the transaction is seen as "invoiced,but not delivered".
Adjustment postings are created per company code, GR/IR clearingaccount, reconciliation account, and business area. All postings arereversed at the specified reverse posting date. If no date is entered,the program reverses the postings on the day after the key date.
If you are using parallel local currencies, the balance in the firstlocal currency also determines the transaction. If the balance in thefirst local currency is zero, the transaction key is determined fromthe parallel currency.
In some countries, the input tax on goods delivered, but not paid forcan also be deducted (for example, France). If this input tax is to bedisplayed and posted, the adjustment account (for example 191199) inthe master must permit an input tax posting. The tax is calculated perGR document, and the posting is carried out with a collective tax codegiven in the program. The tax displayed can thus be posted to aseparate account. If no input tax code can be determined, the tax isposted using "Input tax code with 0% rate".
You can also display and post acquisition tax for goodsdelivered, but not invoiced. Here only the goods receipts posted foracquisition tax up until the key date are taken into consideration.These goods receipts are balanced with the invoice receipts up untilthe key date for evaluating the GR/IR clearing account. For balancing,only the amount in the first local currency is used. If, for example, agoods receipt from January 1993 has not been or has only partially beencleared up until the key date for evaluating the GR/IR clearing accountin February 1993, the acquisition tax is posted for the remainingbalance.
By using two different key dates, the amount of the acquisition tax tobe reported is limited. In the example, this is why the goods receiptsfrom February are not used as it is assumed that a number of theinvoices are about to come in.
You must specify the tax codes which represent acquisition tax for therun.
For the acquisition tax, a line item with an acquisition tax code andan item with a tax code of 0% is generated in an adjustment account.Therefore, the amounts in the account balance out to zero. The debitposting is generated using the tax code from the GR/IR item. The creditposting is generated using the input tax code (tax rate 0 %). Thesepostings produce the correct tax postings for acquisition tax.
The acquistion tax is posted per company code and business area. Thepostings are reversed at the reversal posting date.

Precondition
For adjustment postings, you need an account to be able to transfer theGR/IR clearing accounts. This account is displayed together with theGR/IR clearing account in a balance sheet item. You need two additionalaccounts to display the transactions "delivered, but not invoiced" and"invoiced, but not delivered" in the balance sheet. The account numbersmust be stored in the system. Check whether these accounts have beenentered. If necessary, enter them.
For the acquisition tax posting, the adjustment account must permit anacquisition tax code. If you want to display the input tax on goodsdelivered, but not yet paid for, the adjustment account must permit theentry of an input tax key.
IF &DEVICE& = 'SCREEN'
Proceed
ENDIF

Output
The line item display lists all the documents from the GR/IR accountfor which


• Transfer postings have been carried out


• The list of postings displays the postings generated


• The list of messages provides information about the errors that have
arisen.
You can create user-specific output lists using theABAP List Viewer functions.

Examples
Goods receipt 100 USD (170 DEM) posted to GR/IR account 191100. Thefollowing postings are possible:
1) Post in local currency - transaction "delivered, not invoiced"
Target account (191101) to adjustment account (191199) 170 DEM
This balances the GR/IR account and the adjustment account to 0.
2) Goods receipt with tax - transaction "delivered, not invoiced"
Goods receipt 100 DM tax V1.
Adjustment account (191199) 100 DM tax code W1
Tax account (154099) 15 DM to
Target account (191101) 115 DM
3) Goods receipt with acquisition tax - transaction "delivered, not
invoiced"
Goods receipt 100 DM tax E1.
Adjustment account (191199) 100 DM tax code E1
Adjustment account (191199) -100 DM tax code V0
Tax (175000) -15 DM
Input tax (154000) 15 DM