2156036 - Negative Balance for Cost of Goods Sold after Applying Periodic Valuation Runs

SAP Knowledge Base Article - Public

2156036 - Negative Balance for Cost of Goods Sold after Applying Periodic Valuation Runs

Symptom

The Deferrerd Cost of Goods Sold (DCoGS) account XYZ shows a negative balance (Credit) for a given accounting period XXX.YYYY. The applied accrual methods is Reverse deferrals and accruals.

Given that associated valuation runs as GR/IR Clearing and Revenue Recognition are periodically executed - the distinct assumption is that the DCoGS account is balanced at the end of each financial period.

 

Reproducing the Issue

  1. Go to the General Ledger work center.
  2. Under Reports select G/L Accounts - Line Items.
  3. Fill in the necessary attributes for Company, Set of Books, Accounting Period/Year.
  4. As G/L Account specify the respective DCoGS-account XYZ.
  5. Via Settings / Key Figures you can draw the attribute Balance Company Currency into the results-table.

G/L account XYZ shows a negative balance (Credit). 

Cause

The fact alone that the DCoGS-account shows a negative balance (Credit) for a given accounting period does not necessarily imply a system error - even when all valuation runs have been conducted periodically and the applied accrual methods is  Reverse deferrals and accruals.

A balance in Credit can originate for example from Goods and Service Receipt cancelations associated with previous periods or fiscal years.

In order to identify such documents causing a negative balance it applies to filter for affected projects. 

 

Example:

Project ABC shows a balance of - 20.000 EUR for period 002.2015 for DCoGS account XYZ. This is also reflected in the report Project - Line Items for the respective period.

When filtering for Journal Entry Type it becomes apparent how this balance is computed.

 

Journal Entry Type  Posting Date  Balance DCoGS
Goods Receipt from Supplier DEF over 35.000 EUR (Debit).  10.02.2015  35.000 EUR

Reversal of Goods Receipt from Supplier GHI over -20.000 EUR (Credit).

Reversal GHI cancels Goods Receipt from Supplier JKL exhibiting a posting date 15.02.2014.

 15.02.2015

 15.000 EUR
Goods Receipt/Invoice Clearing over -5.000 EUR (Credit) relating to Goods Receipt from Supplier DEF.  28.02.2015  10.000 EUR
Revenue Recognition clearing -30.000 EUR (Credit) against DCoGS account XYZ.  28.02.2015 -20.000 EUR

Keywords

KBA , SRD-FIN-GL , General Ledger , How To

Product

SAP Business ByDesign all versions