P2P-04

Control Description

SAP S/4HANA automatically posts the accrual to the Goods Receipt/Invoice Receipt (GR/IR) clearing account upon the successful posting of an inventory goods receipt, ensuring the timely recording of liabilities.

Risk

Received inventory might not get recorded as a liability, causing accounts payable to be understated.

Implementation Details

1. Transaction Trigger:
Goods Receipt is created via TCODE MB01 or MIGO. SAP evaluates two critical attributes: Movement Type (e.g., 101) and Valuation Class (from material master MM03). These act together to build the GL posting.

2. Configuration Layer (TCODE OBYC)
TCODE OBYC maintains both transaction event keys for a single GR posting:

Transaction Key BSX (Inventory Posting Debit): Maps Valuation Class to the debit account (e.g., 10XXXX - inventory account increased)
Transaction Key WRX (GR/IR Clearing Account): Maps Valuation Class to the credit account (e.g., 2xxxxx - GRIR accrual for goods received but not yet invoiced)t

3 GL Posting
When GR posts, SAP queries OBYC and retrieves both accounts: Debit BSX account (Inventory) / Credit WRX account (GRIR). This creates an accrual that remains until a matching Invoice Receipt clears it

Test Procedures

A) Test of Design
Configuration Check (TCODE OBYC):
• Filter for Chart of Accounts and Transaction Key BSX (Inventory Posting Debit) . Confirm all active valuation classes map to correct inventory GL accounts
• Filter for Transaction Key WRX (GR/IR Clearing Account) . Confirm a single GRIR clearing account is configure

B) Test of Operating Effectiveness
• Select sample of recent GRs via TCODE MB51 (movement type 101)
• For each GR, trace to TCODE FBL3N and verify both postings on same date: DR Inventory (BSX) / CR GRIR (WRX) with matching amounts