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Q). What is the GR / IR Clearing Account (Goods Receipt / Invoice Receipt) in SAP MM? and How to Clear GR / IR Clearing Account Balance?

Answer:

One of the most asked question in SAP Interviews especially for MM consultants is relating to GR / IR clearing account. GR / IR account differences occur due to quantity differences between the goods receipt note GRN and the quantity in the invoice. Thus as against a purchase order, if there is a difference between the quantity actually received and quantity invoiced, it will result in a balance in the GR / IR clearing account.

Two scenarios can occur. One where the goods receipt GRN is more than the invoice quantity. Secondly, if the quantity invoiced is more than the goods receipt. In the first place, SAP will make a GR / IR balance since it expects to receive additional invoices and in the second case additional goods receipts GRN.

The Second question above is how can one reconcile the GR / IR account difference. Well, there are several ways to do this. I am listing down the common one's below. Steps to clear the GR / IR clearing account balance.

- Return the extra goods received back to the vendor
- Cancel the Invoice received and post a new corrected invoice in SAP
- Post a credit memo for extra goods receipt
- Finally, in case no more goods or invoices are to be received, clear the balance manually.

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