You must enter an invoice as a subsequent debit if a PO item has already been invoiced and further costs are incurred. For example, a vendor accidentally invoices you an amount that is too low, and sends you a second invoice for the difference.
You must enter a credit memo as a subsequent credit if purchase order PO item was invoiced at too high a price and you have received a credit memo. For example, a vendor accidentally invoices you a price that is too high and sends a credit memo for the difference.
If you enter a subsequent debit or credit, the system suggests the entire invoiced quantity, but no value. The maximum quantity that you can subsequently debit or credit is the quantity that has already been invoiced. You can only enter a subsequent debit or credit for a PO item if an invoice has already been posted for this item.
A subsequent debit or credit cannot refer to a particular invoice. They are listed separately in the PO history.
Account Movements with a Subsequent Debit
When you post a subsequent debit or credit, the system posts the invoice/credit amount to the vendor account.
The remaining account movements depend on whether the quantity to be subsequently debited/credited has already been delivered or not.
- If the quantity associated with subsequently debit or credit has been delivered, the system makes the offsetting entry to the stock account or the price difference account, depending on the price control. For PO items with account assignment, the system makes the offsetting entry to the consumption account.
- If the quantity of the subsequent debit or credit has not been delivered, the system makes the offsetting entry to the goods receipt/invoice receipt (GR/IR) clearing account. When the GR is posted, the system posts the debit or credit to the stock account or the price difference account, depending on the price control. For PO items with account assignment, the system posts to the consumption account.