Subsequent Debits,

Delivery Costs and

Credit Memos
Trainer : Email : Ph : (Australia)
Gurjeet Singh info@studynest.org +61413159465
 Enter additional costs as Subsequent debit.
Account movements during Subsequent debit.
Enter Planned Delivery Cost for an Invoice.
Enter Unplanned Delivery cost during Invoice
receipt.
Add items without reference to a Purchase
Topics Order during Invoicing.
Enter an invoice without reference to a
Covered purchase order.
Enter a Credit memo referencing a Purchase
Order.
Reverse an invoice document.
Enter a Subsequent credit.
Perform GR/IR clearing account maintenance.
 Subsequent
Debits/Credits
 Occasionally, you receive invoices or
credit memos from your vendors that refer
Business to transactions that have already been
Example settled.
Your company wants to use subsequent
debit/credit to process these documents.
 A subsequent debit arises if another invoice or
credit memo is received after a transaction has
already been settled. For example –
A vendor accidently invoices you earlier for a
What is price that is too low, so he send you a second
Subsequent invoice for the difference. You must enter this
Debit/Credit second item as a subsequent debit item if the
? PO item has already been invoiced.
A vendor has accidently invoiced you a price
that is too high so he sends a credit memo for
the difference. You must enter the credit memo
as subsequent credit.
Subsequent
Debit/Credit
Subsequent
Debit/Credit
 If you enter a subsequent debit/credit, the
system suggests the entire invoiced quantity, but
no value.
The maximum quantity that you can
Important subsequently debit is the quantity that has already
Points been invoiced.
for You can only enter a subsequent debit/credit for
Subsequent a purchase order item if an invoice has already
Debit/Credit been posted for this item.
A subsequent debit/credit cannot refer to a
particular invoice.
Subsequent debits and credits are listed
separately in the PO history.
Delivery Costs
 Freight charges can be planned in the
purchase order.
More often, they are not known in detail
Business when the purchase order is created and
Example are entered only during Invoice
verification.
You need to test both of the above
possibilities.
Delivery
Costs
Type of Delivery Costs –
 Planned delivery cost
Unplanned delivery cost
 Planned
Delivery Costs
Planned
Delivery
Costs
Planned delivery costs are delivery costs that
are agreed prior to the purchase order with the
vendor and with freight forwarder or custom.
Accounts
Movement
with
Planned
Delivery
Costs
 Unplanned
Delivery Costs
Unplanned
Delivery
Costs
Unplanned delivery costs are delivery costs that
were not agreed upon the purchase order and
are entered during Invoice Receipt.
Accounts
Movement
with
Unplanned
Delivery
Costs
Customizing
Unplanned SPRO  Material Management  Logistic Invoice
Delivery Verification  Incoming Invoice  Configure How Unplanned
Costs Delivery Costs are Posted
SPRO  Material Management  Logistic Invoice
verification  Incoming Invoice  Maintain Default Values for
Tax Codes (OMR2)
SPRO  Material Management  Valuation and Account
Management  Account Determination  Account
Determination Without Wizard  Configure Automatic
Postings and then Account Assignment (OBYC)
 Invoices Without
Referencing to
Purchasing Document
 In your company, occasionally you buy
consumable material without creating a
Business purchase order or this item was excluded
Example from the PO during procurement.
You want to Invoice such procured items
without referencing a Purchase Order.
 Direct
Posting to
a G/L
OR
Material SPRO  Material Management  Logistic Invoice
Account Verification  Incoming Invoice  Activate Direct Posting to
G/L Accounts and Material Accounts
Creating
Invoices
without
Reference
Credit Memos
and
Reversals
Credit Memos
 In your company, the accounting people
has to correct occasional data entry errors
Business by reversing a posted Invoice.
Example Credit Memos and subsequent credits
can be used to adjust the amount due to
vendor.
Credit
Memos
You usually receive a credit memo from a vendor if you
were overcharged.
A credit memo can be entered with reference to a PO or
Goods receipt.
 Credit Memo –
You post a credit memo if the invoice quantity is too
large.
When you post the credit memo, the total invoiced
quantity in the PO history is reduced by the credit memo
Credit quantity.
Memo The maximum quantity you can make a credit for is the
Vs quantity that has already been invoiced.
Subsequent
Subsequent Credit -
Credit You post subsequent credit if the price in the invoice is
too high.
The total quantity invoiced for the purchase order item
remains the same, but the total value invoiced is
reduced.
Reversal
Reversal

Invoice documents like Invoice or credit memos, can be

subsequently cancelled if, for example, they were posted
incorrectly.
Logistics  Material Management  Logistic Invoice
Verification  Further Processing  Cancel Invoice Document
(MR8M)
 There are 2 separate cases -
1. If you cancel an Invoice, the system
automatically generates a credit memo.
2. If you cancel a credit memo, the system
More automatically generates an Invoice.
about When you reverse an invoice, all items in the
Reversal document are reversed. You can reverse “part of
an invoice” only by manually entering a credit
memo.
You can not reverse a “reversal document”.
GR/IR Account
Maintenance
 The GR/IR clearing account is used for
clearing goods receipts and Invoices.
In case of quantity differences between
goods receipts and invoice receipts, some
Business items remains open in GR/IR clearing
account.
Example If further deliveries, return deliveries,
invoices or credit memos do not clear a
quantity difference for a PO item, you have to
then maintain the GR/IR clearing account for
this item.
Quantity
Variance

Logistics  Material Management  Logistics Invoice

Verification  GR/IR Account Maintenance  Maintain GR/IR
Clearing Account (MR11)
 Correction for
Tolerance limit in
Vendor Master Data
(Previous Video)
Assignment
 Create a Subsequent debit and credit.
Enter Planned Delivery Cost in a Purchase order
and see the affects in Invoice verification.
Enter unplanned delivery cost while invoice
verification.
Assignment Enter an invoice without reference to a purchase
order. What options do you have here when you
have a material master set up and when its not.
Enter a Credit memo referencing a Purchase
Order.
Reverse an invoice document.
a