Clearing GR/IR with Price Variance

Question

Hi Friends,
1) We created a PO with Qty 1 and price $ 67.50.
2) First, GR was made and system calculated $ 67.50 as Moving Average Price.
3) Then Invoice was entered for $ 73.17. 
4) For some reasons, GR was reversed. This time system calculated $ 73.17 as value, instead of 67.50.
5) Invoice is now reversed for $ 73.17
6) GR is again made  2nd time with value $ 67.50
7) Invoice is now entered again 2nd time with value $ 73.17
The Net GR value is now $ 61.83( 67.50 - 73.17 + 67.50) AND Net Invoice value is 73.17
When Invoice was posted, it cleared GR/IR for Net GR value of 61.83 and it posted another 11.34 for 'Office supplies GL account.
When we run MR11 to clear GR/IR, it does not clear the above 5.67 dollars ( It should have been 73.17 - 67.50 to get 5.67 dollars ).
My question is, Has system calculated correctly during last Invoice posting and there is no GR/IR balance ?
When we run FBL3N report for GR/IR clearing account, we see a balance of 5.67  and normally we would see 0 here.
Any help is appreciated.
Niranjan

Answer 1

1) We created a PO with Qty 1 and price $ 67.50.
2) First, GR was made and system calculated $ 67.50 as Moving Average Price.
3) Then Invoice was entered for $ 73.17.
4) For some reasons, GR was reversed. This time system calculated $ 73.17 as value, instead of 67.50.
*If you reverse the GR despite of Invoice is posted, it will pick the value of invoice but not the PO value.
In this case GR/IR will be debited 73.17 and stock/expense account will be credit with 73.17 (because in invoice stock/expense debited was 73.17)
So net debit on GR/IR will be 5.67 dollars
5) Invoice is now reversed for $ 73.17
6) GR is again made 2nd time with value $ 67.50
7) Invoice is now entered again 2nd time with value $ 73.17
In this case GR/IR debit will be 67.5 and stock/expense accoutn debit will be 73.17 (67.5 + 5.67directly)
So total debit on GR/IR will be 5.67dollars that you will see on GR/IR clearing GL account balance.
Thanks