This document explains how you complete invoice matching when a supplier invoice was matched to a purchase order before the goods arrived. The purpose of this process is to ensure that you are actually receiving the goods you are paying for. For information about how to initiate the invoice matching, see Matching Supplier Invoices to Purchase Orders.
A goods receipt is matched to the supplier invoice that refers to the goods receipt. Account entries are created that offset the goods receipt. The invoice is approved for payment.
For information about what to do next, see Matching Supplier Invoices to Purchase Orders.
|Accounting Information Type||Accounting Rule||Account||Debit||Credit|
Entries Created When Goods Are Reported:
|-||PP10–910||Inventory (standard cost or PO price)||x|
|-||PP10–225||Received not invoiced—item (PO line price)||x|
|-||PP10–226||Received not invoiced—line charge (PO charge price)||(x)|
Account Entries Created during Manual or Automatic Matching:
|10||PP20–225||Received not invoiced—item (PO line price)||x|
|11||PP20–227||Price variance (difference between PO price and invoice price)||(x)|
|52||PP20–235||Invoiced not goods receipt—item (invoice line net amount)||x|
|20||PP20–226||Received not invoiced—line charge (PO charge line price)||(x)|
|21||PP20–228||Price variance (difference PO charge and line price)||(x)|
|53||PP20–236||Invoiced not goods receipt—line charge (invoice charge net amount)||(x)|
Account Entries Created If Invoice Line Is Manually Closed:
|54||PP20–235||Invoiced not goods receipt—item (difference invoice cost amount and received cost amount)||x|
|56||PP20–227||Price difference (offset to PP20–235)||x|
|55||PP20–236||Invoiced not goods receipt—line charge (difference invoice cost amount and received cost amount)||(x)|
|57||PP20–228||Price difference (offset to PP20–236)||(x)|
New Invoice Lines
An invoice line of type 4='Matched to goods receipt' is created. The line inherits all data except quantity (which is set as invoiced quantity or goods receipt quantity) from the invoice of type 2='Invoiced not goods received'.
If an invoice line was manually closed, an invoice line of type 5 is created, which represents the difference between the invoiced cost amount and the received cost amount.
If matched, the invoice line of type 2 receives invoice matching status 9='Fully matched', invoice status '33334' and is updated with the receipt quantity and the receipt cost amount. The entire invoice may also receive invoice status '33334'.
Report Goods Receipt
When goods arrive they are reported in 'Purchase Order. Receive Goods' (PPS300). The goods receipt can be matched to the supplier invoices in the following ways:
Automatic matching is normally used in companies that handle large numbers of transactions, since it makes the processing of invoice matching faster and more effective. Depending on your settings, account entries are created when the reporter ends (PPS300) after reporting the goods receipt, or when running 'Internal Account Entry Create' (CAS950), for example, as a night job. (The latter alternative is often used in larger companies, since it increases the system's performance.)
When the matching begins, a search is done for an invoice line that was matched to the purchase order line to which the goods receipt refers. If such a line is found, a match is done between the invoiced quantity (or goods receipt quantity) and the quantity reported as received (or reported as put away). If the matching is approved, account entries are created and the invoice may be approved for payment (if not already approved).
If automatic matching is not used, you have to match the goods receipt manually to an invoice. This implies that you can identify the invoice to which to match the goods receipt. The advantage of manual matching is that you immediately see the result of the matching and can adjust the invoice if necessary. If the matching is approved, you create account entries, and the invoice may be approved for payment (if not already approved).
The matching is begun in 'Supplier Invoice. Match to GR Line' (APS360), which is reached via 'Supplier Invoice. Recode' (APS110).
Check Unapproved Invoice Lines
You can regularly trigger an automatic check for invoice lines that are not completely matched. If any such lines are found, their quantity is automatically matched once again and, if they are matched, they are approved and account entries are created. The invoice can also be approved for payment as a result, if it was not already approved.
This activity is especially useful when the put-away quantity, and not the received quantity, is used in the automatic matching of goods receipt to invoices. The two main reasons for triggering this check manually are:
The check is begun in 'Supplier Invoice. Auto Match GL Line' (APS375), and a report displaying the result is printed.
Review and Adjust Invoice
If the invoiced quantity is not equal to the received quantity and you do not expect to receive any more goods for the purchase order, you can manually adjust the invoice, for example, by creating a debit note or debit note request in (APS360). For details, see Verify and Adjust Invoice Lines for Invoice Matching.
Manually Close Invoice Line
If the invoiced quantity is not equal to the received quantity, you do not expect to receive any more goods for the purchase order, and you do not want to adjust the invoice, you can manually close the invoice line (of type 2) by selecting option 20='Receipt completed' for the line in (APS360).