MMFI OBYC – Diff. between UMB, UMD and BSX, BSD

Revenue/expense from revaluation (UMB)

This transaction/event key is used both in Inventory Management and in Invoice Verification if the standard price of a material has been changed and a movement or an invoice is posted to the previous period (at the previous price).

Expenditure/income from revaluation (UMD)

This account is the offsetting account for the BSD account. It is posted during the closing entries for the cumulation run of the material ledger and has to be defined for the same valuation areas.

Supplementary entry for stock (BSD)

This account is posted when closing entries are made for a cumulation run. This account is a supplementary account to the stock account; that is, the stock account is added to it to determine the stock value that was calculated via the cumulation. In the process, the various valuation areas (for example, commercial, tax), that are used in the balance sheet are taxed separately.

Stock posting (BSX)

This transaction is used for all postings to stock accounts. Such postings are effected, for example:

In inventory management in the case of goods receipts to own stock and goods issues from own stock

In invoice verification, if price differences occur in connection with incoming invoices for materials valuated at moving average price and there is adequate stock coverage

In order settlement, if the order is assigned to a material with moving average price and the actual costs at the time of settlement vary from the actual costs at the time of goods receipt

Because this transaction is dependent on the valuation class, it is possible to manage materials with different valuation classes in separate stock accounts.

Caution

Take care to ensure that:

  • A stock account is not used for any transaction other than BSX
  • Postings are not made to the account manually
  • The account is not changed in the productive system before all stock has been booked out of it
  • Otherwise differences would arise between the total stock value of the material master records and the balance on the stock account.