PRD account determination during IR reversal of planned delivery cost

It’s related to IR reversal of planned delivery cost of Custom, that if we post multiple IR and if there is difference in the posting amounts against the duties then PRD accounts comes in picture.

I will explain this using below example,

We have created Import Purchase Order of 100 TO in which we maintained condition types for Custom duties JCDB, JCV1, JECS, JSDB and JADC and with other required details like quantity, net price, tax code etc. and finally released this document.

Now, we do IR for Planned deliveries for Custom duties and during first consignment say suppose the quantity is 10 TO and hence the same is mentioned there in the Bill of Entry number REF001,

Pl concentrate on the accounting entries to be captured by the system.

Now, these values against all respective Custom duties will save against Material, Chapter ID, Custom Vendor, Purchase Order and it’s line item.

And after this say in second consignment the quantity is 10 TO again,

We again Post the IR with following details,

Till now everything is OK and suppose if we will reverse this document with REF002 using MR8M T.code,

then the account entries captured by system are as,

Now, if we will see, accounting entries captured by this Credit memo are exactly opposite to that of with IR,

Again say suppose we post the IR but with different values then the earlier happened IR’s, Pl check the amount carefully,

Now, if we reverse this IR using MR8M T.code, then system will hit PRD account,

If we will do various planned delivery IR’s for same PO line item but with different duty amounts then during reversal it will give such incorrect accounting entries.

Price differences can also arise in the case of materials with moving average price if there is not enough stock to cover the invoiced quantity. In the case of goods movements in the negative range, the moving average price is not changed. Instead, any price differences arising are posted to a price difference account.

But if we see in this case we have enough stock coverage also and there is no difference in exchange rate also.

Pl also ref:

Postings for Credit Memo (MR8M)