Postings for Invoice Reversal Without Goods Receipt

Question

Dear all,
I have 2 invoices ( material with moving price) without goods receipt.
Invoice 1
The invoice is posted before the goods receipt, therefore the posting to the GR/IR clearing account is based on the invoice price.
Invoice quantity * invoice price = 10 pieces * $10/pc = $100
The offsetting entry is posted to the vendor account.
Accounting document is below:
Credit vendor account: 100
Debit GRIR          : 100
Invoice 2
The GR/IR clearing account is cleared on the basis of the invoice price.
Invoice quantity * invoice price = 10 pieces * $20/pc = $200
The offsetting entry is posted to the vendor account.
Accounting document is below:
Credit vendor account: 200
Debit GRIR          : 200
Reversal of Invoice 2
The invoice quantity is greater than the goods receipt quantity. The credit memo quantity is covered by the quantity of the invoice surplus. The GR/IR clearing account is posted as follows:
GRIR= quantity of invoice 2  * [((Clearing value u2013 goods receipt value) : (invoice quantity of invoice 2 u2013 goods receipt quantity))] = 10 * [( (300-0) : (20-0))] = 150
The credit memo amount is posted to the vendor account. The credit memo amount is different to the posting on the GR/IR clearing account, so the difference is posted to the price difference account.
Accounting document is below:
Debit vendor account: 200
Credit GRIR          : 150
Credit price difference: 50
Those are sap standard BUT my customer want that when I revert the invoice 2 the GR/IR clearing account will not be recalculated. So accounting document should be below:
Debit vendor account: 200
Credit GRIR          : 200
How Can I do that?????? Please help me, thanks!!!!!!!!!!!!!!!!!!!!!!
Edited by: Kieu Thi Luong on Jul 19, 2011 12:45 PM
Edited by: Kieu Thi Luong on Jul 19, 2011 12:46 PM
Edited by: Kieu Thi Luong on Jul 19, 2011 12:47 PM

Answer 1

Since the material is valuated at moving average price, the invoice reversal will happen at the moving average price only which $15/pc in your case. Inform your customer his/her requirement can be achieved only if we move to material valuation at Standard price and that too if the invoice posting & reversal happen when the standard price of the material remains same.