GR/IR Clearing Account
Definition
An account which is posted to in the following cases:
- Goods received which have not yet been invoiced
- Invoices for goods which have not yet been received
When you receive the goods (or invoice), the system makes an offsetting posting to the GR/IR clearing account. The respective items are not cleared.
Use
Before creating the financial statements, you need to analyze the GR/IR clearing account so that the transactions posted to it are properly displayed.
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The program used for this analysis determines an item balance for each reconciliation account and each assignment number. If the account has a credit balance, goods have been received but not invoiced; if the account has a debit balance, goods have been invoiced but not yet received. The program places any necessary adjustment postings in a batch input session. These postings are made separately per company code, GR/IR clearing account, reconciliation account, and business area. They are then reversed on the day you specify in the program run.
Related T-Code:
OBYP - FI Configuration: Automatic Posting (WRV Goods/invoices receipt Clearing)
F.19 - Reclassify GR/IR Clearing
F.13 - Automatic Clearing without specification of Clearing Currency
MB5S - Display list of GR/IR Balances
MR11 - Maintain GR/IR Clearing Account
MR11Show - Display/Cancel Account Maintenance Document
1. 设置GR/IR科目 （T-code: OBYC)
2. 设置GR/IR调整科目 （T-code: OBYP) OBYP中GR/IR调整科目配置一般推荐配置方法是使用4个科目，一般中间科目叫GR/IR-Adjustment, GNB(货到票未到)调整到 Account payable on GR, BNG(票到货未到)调整到 Stock in Transit,另外一个当然就是GR/IR-Clearing. F.19对系统读到所有GR/IR数据处理后产生重分类凭证:
Dr: GR/IR-Adjustment Cr:Account payable on GR and Dr: Stock in Transit Cr:GR/IR Adjustment
3. GR/IR 科目查询 （T-code:MB5S)
4. 自动清帐 F.13 如果你的GR/IR Clearing科目是Open Item Management.
5. 差异调整 MR11, MR11show. 原则上GR/IR在收货和发票校验时应该在数量和金额上完全一致，但差异也再所难免，从而产生量差和价差及汇率差。这些都需要MR11来维护一下这个科目。
备注：一般企业有货到票未到是很常见的，但票到货未到，一般是不能入账的，极少企业愿意这样做，除非之前签过什么协会，或是集团公司间的往来。
