You have purchased marketing material for a marketing campaign and kept it as stock in the warehouse since you plan to use it for several marketing events. Each marketing event is assigned to a separate internal order. Now that a marketing event is taking place, some of the marketing material is withdrawn from the warehouse. The goods issue is posted in material management with reference to the relevant internal order. The material posting leads to accounting postings in FI and CO.
The posting in Financial Accounting that corresponds to the material consumption posting is:
Debit Expense for Material Consumption
Credit Material Stock.
The amount is calculated by multiplying the price relevant for inventory valuation in the material master by the consumption quantity entered in the material document.