If the GR/IR account balance is not zero, what should you check?

In the context of a non-zero GR/IR (Goods Receipt/Invoice Receipt) account balance, it is essential to verify whether goods were invoiced but not yet delivered. The GR/IR account serves as an intermediary for transactions related to purchasing and receiving goods. When goods are received without an associated invoice, the balance in the GR/IR account is impacted since the system recognizes the receipt but is waiting for an invoice to match against that receipt.

When you identify a non-zero balance, checking for goods invoiced but not delivered is critical because such a scenario indicates that the invoice may have been processed in the system, but the corresponding delivery of the goods has not occurred. This discrepancy can lead to misstatements in financial reporting and can disrupt inventory management, making it essential to clear up any incorrect or missing deliveries against their respective invoices.

Understanding the flow from goods receipt to invoice receipt gives a clear picture of accounting practices within SAP, emphasizing the need to maintain accurate records in the GR/IR account. As a best practice, investigating these accounts helps resolve potential discrepancies in procurement operations and financial documentation.