Goods Receipt for Purchase Order (Movement Type 101)
A supplier delivers goods against a purchase order. Posting movement type 101 increases stock, creates a material document and — for valuated stock material — an accounting document.
Educational content. SAP behaviour varies by configuration and release. Spotted something off? Report it.
Digital twin
01Purchase order exists
A purchase order for 100 EA of RM-1000 from Demo Supplier Ltd. is open in the system.
SAP
Purchase Order 4500001234
- Vendor
- Demo Supplier Ltd.
- Material
- RM-1000
- Quantity
- 100 EA
- Plant
- 1000
Business scenario
Demo Manufacturing ordered 100 EA of steel brackets (RM-1000) from Demo Supplier Ltd. The truck arrives at plant 1000, the goods are unloaded and checked, and the receiving clerk posts the goods receipt into storage location 0001.
All companies, numbers and documents are fictional demo data.
Step-by-step flow
- 01
Purchase order exists open in twin
A purchase order for 100 EA of RM-1000 from Demo Supplier Ltd. is open in the system.
The PO is the reference document the goods receipt will be posted against. It carries material, quantity, price, plant and storage location.
- 02
Supplier dispatches the goods open in twin
The supplier loads the goods and the truck leaves for plant 1000.
Physical logistics happen before anything is posted in the buyer's system.
- 03
Truck arrives at the receiving dock open in twin
The truck enters plant 1000 through the gate and docks at the receiving bay.
Receiving staff match the delivery note against the open PO before accepting the goods.
- 04
Goods are unloaded open in twin
The forklift unloads the pallets (100 EA) into the receiving area.
Physical receipt and the SAP posting are separate events. Stock in SAP changes only when the goods receipt is posted.
- 05
Check the delivery open in twin
Quantity and condition match the purchase order. Decide what happens next.
Only accepted goods should be posted into stock. Tolerances for over/under-delivery are controlled on the PO item and in configuration.
- 06
Post goods receipt in MIGO open in twin
The clerk posts the goods receipt for PO 4500001234 with movement type 101. One posting: stock rises from 500 to 600 EA, material document 5000123456 and an accounting document (Inventory / GR/IR clearing, ₹1,00,000, conceptual) are created together.
Movement type 101 controls which stock is updated, which fields are required and how the movement is valuated. SAP stock reflects postings, not physical position: the system shows 600 EA even though the pallets are still at the dock. The material document is the permanent record of what moved, where, when and why, and updates the PO history. Stock is an asset, so its value increases and a clearing entry is created that the invoice will later offset.
- 07
Goods are put away open in twin
Pallets move from the dock into storage location 0001.
Without warehouse management, putaway is a physical step with no extra SAP posting. With EWM, putaway is managed by warehouse tasks — outside this scenario.
- 08
Process complete open in twin
PO → physical receipt → 101 goods receipt (stock increase, material document and accounting document in one posting) → putaway.
Next in procure-to-pay: the supplier invoice is posted in MIRO, which typically debits GR/IR and credits the supplier payable — clearing the GR/IR credit created here at goods receipt.
- 09
Delivery refused open in twin
The goods go back on the truck. Nothing is posted in SAP.
A refusal before posting creates no material or accounting document. The PO item stays open.
SAP documents
Stock impact
| Step | Plant / SLoc | Stock type | MvT | Change |
|---|---|---|---|---|
| Post goods receipt in MIGO | 1000 / 0001 | Unrestricted use | 101 | +100 EA |
Accounting impact
Valuated goods receipt of stock material against a PO
TypicalPost goods receipt in MIGO
- Dr Inventory (stock account) (BSX)₹1,00,000
- Cr GR/IR clearing (WRX)₹1,00,000
Inventory value increases by the PO value; the GR/IR clearing account holds the liability until the supplier invoice is posted.
Typical conceptual flow. Actual G/L accounts and posting behaviour depend on material valuation, automatic account determination and system configuration.
Movement type
- 101GR goods receipt for purchase orderReversal: 102
Records the receipt of goods ordered on a purchase order, updates stock and PO history, and — for valuated stock material — posts the inventory value with a GR/IR clearing entry.
Transactions & Fiori apps
- MIGO — Goods Movement
- MB03 — Display Material Document
- MMBE — Stock Overview
- ME23N — Display Purchase Order (PO history)
- Post Goods Receipt for Purchasing DocumentAvailability depends on release and scope
- Post Goods MovementMIGO in the Fiori launchpad
- Stock – Single Material
Differences by SAP version
Material documents are stored in MKPF/MSEG. Stock tables (MARD etc.) hold quantities directly.
MATDOC is the single table for material documents; MKPF/MSEG/MARD are served through compatibility views. Accounting lands in ACDOCA.
Same data model as S/4HANA. Configuration is done through SAP-provided configuration tools rather than IMG transactions; app availability depends on scope.
Configuration
Movement type 101 (OMJJ)
TypicalStandard movement type. Field selection and allowed stock types are controlled here; changes are rarely needed.
Automatic account determination (OBYC)
Configuration dependentTransaction keys such as BSX and WRX derive the G/L accounts per valuation class.
Over/under-delivery tolerance
Configuration dependentMaintained on the PO item (often defaulted from info record / material) and checked at GR.
Automatic creation of storage location data
Configuration dependentCan be allowed per plant and movement type.
Quality inspection at GR
Configuration dependentQM inspection setup or the stock type on the PO item can direct the receipt to quality inspection stock.
Prerequisites
- Released purchase order item with an open quantity
- Material master extended to the plant and (unless auto-created) the storage location
- Open MM posting period (MMPV) and FI posting period
- Automatic account determination maintained for the valuation class
Master data
- Material master
- Plant, storage, purchasing and accounting views (valuation class, price control).
- Supplier / business partner
- Purchasing data for the PO.
- Purchasing info record
- Default price and tolerances (optional).
Organizational structure
- Company code 1000
- Plant 1000 (valuation area)
- Storage location 0001
- Purchasing organization 1000
Tables
| Table | Description |
|---|---|
| MATDOC | Material document line items (S/4HANA single source of truth) |
| MKPF / MSEG | Material document header / items (ECC; compatibility views in S/4HANA) |
| EKBE | Purchasing document history (GR and IR per PO item) |
| MARD | Storage location stock (in S/4HANA calculated from MATDOC via compatibility view) |
| MBEW | Material valuation |
| ACDOCA | Universal journal entry line items (S/4HANA) |
| BKPF / BSEG | Accounting document header / items |
Integration
- FIValuated GR posts an accounting document in the same transaction.
- COOnly if the PO item has account assignment (e.g. cost center); stock receipts usually have none.
- QMInspection lots may be created at GR depending on setup.
Common errors
“Posting only possible in specific periods”
Likely causes: MM period not opened (MMPV); FI posting period closed
Where to look: MMPV / MMRV · OB52
“Account determination for the entry is not possible”
Likely causes: Missing OBYC entry for BSX/WRX and the valuation class
Where to look: OBYC · Material accounting view
“PO item cannot be selected / already delivered”
Likely causes: Delivery completed indicator set; Quantity fully received
Where to look: PO history (ME23N)
“Quantity exceeds tolerance”
Likely causes: Over-delivery tolerance on PO item
Where to look: PO item delivery tab
Troubleshooting
Something went wrong? Work through these checks in order. They are diagnostic questions, not configuration instructions — confirm changes with your system owner.
CHECK 1
Master data
- Is the material extended to plant 1000 and SLoc 0001?
- Is the valuation class maintained?
CHECK 2
Period
- Is the MM period open (MMPV)?
- Is the FI posting period open for the account types involved?
CHECK 3
Account determination
- Do BSX and WRX resolve for this valuation class and valuation area?
CHECK 4
PO status
- Is the PO released?
- Is the delivery-completed indicator set?
- Is the remaining open quantity sufficient?
CHECK 5
Authorization
- Does the user have authorization for movement type 101 and plant 1000?
Interview questions
Explain what happens in SAP when a PO-based goods receipt is posted.
A material document is created with movement type 101, stock in the chosen stock type increases, PO history is updated, and for valuated stock material an accounting document posts — typically debit inventory (BSX) and credit GR/IR clearing (WRX). Exact accounts come from account determination.
What is the difference between 102 and 122?
102 reverses a 101 posting (e.g. a posting error). 122 is a return delivery to the supplier for goods physically sent back, and it can be communicated to the vendor as a return.
Why does GR/IR clearing exist?
It bridges the time between goods receipt and invoice receipt. GR credits it; the invoice debits it. Open balances reveal received-not-invoiced or invoiced-not-received items.
Quiz
References
- SAP SE — SAP Help Portal: Goods Receipt for Purchase Order (source)
- SAP SE — SAP Help Portal: Automatic Account Determination (Inventory Management) (source)
Explanations are original. They summarize standard behaviour; always validate against your system's release and configuration.
Version history
| Version | Change |
|---|---|
| 1.2.0 | SME decision — one posting, one step: the stock increase, material document and accounting document now appear together in “Post goods receipt in MIGO” (previously three separate steps); the physical steps stay separate. |
| 1.1.0 | SME correction (step 11): MIRO typically debits GR/IR and credits the supplier payable, clearing the GR/IR credit created at GR. |
| 1.0.0 | Initial version. |