Goods Receipt without Purchase Order (501) and Scrapping (551)
Two 'other' movements every inventory team needs: 501 receives stock that has no reference document, posting its value against an offsetting account; 551 scraps unusable stock and expenses its value.
Educational content. SAP behaviour varies by configuration and release. Spotted something off? Report it.
Digital twin
01Goods arrive with no PO
20 EA arrive as compensation. Purchasing confirms there is no purchase order for them.
Business scenario
The supplier delivers 20 EA of RM-1000 as compensation for an earlier short delivery — there is no PO for them. Later, 5 EA stored outside are found rusted and must be scrapped.
All companies, numbers and documents are fictional demo data.
Step-by-step flow
- 01
Goods arrive with no PO open in twin
20 EA arrive as compensation. Purchasing confirms there is no purchase order for them.
101 needs a PO; this receipt has none.
- 02
How to receive it? open in twin
There is no PO. How do you post the receipt?
Each has its own offsetting account and meaning in reports.
- 03
561 is for data migration open in twin
561 loads initial stock at go-live, posting against a migration account. Using it in daily operations hides real receipts.
It is typically restricted to the go-live period.
- 04
Post 501 open in twin
+20 EA: 500 → 520. ₹20,000 inventory against an offsetting account.
There is no GR/IR because no invoice is expected.
- 05
Rusted stock found open in twin
5 EA stored outside have rusted through. They cannot be used or repaired.
Until it is scrapped, inventory is overstated.
- 06
Scrap it (551) open in twin
551: −5 EA, ₹5,000 expensed to CC-4100 (Maintenance).
The loss becomes visible on a cost center; a reason for movement records why.
- 07
Both movements posted open in twin
Stock 515 EA. MB51 lists both movements with their reasons.
That is why authorisation and reasons for movement matter for them.
SAP documents
Stock impact
| Step | Plant / SLoc | Stock type | MvT | Change |
|---|---|---|---|---|
| Post 501 | 1000 / 0001 | Unrestricted use | 501 | +20 EA |
| Scrap it (551) | 1000 / 0001 | Unrestricted use | 551 | −5 EA |
Accounting impact
Goods receipt without purchase order
Configuration dependentPost 501
- Dr Inventory — raw materials (BSX)₹20,000
- Cr Offsetting entry — receipt without PO (GBB/ZOB)₹20,000
Valued at the material's price. The offsetting account comes from automatic account determination (transaction key GBB, modification ZOB, typical) — what it represents (e.g. other income) is a configuration decision.
Scrapping
TypicalScrap it (551)
- Dr Expense — scrapping (CC-4100 (Maintenance)) (GBB/VNG)₹5,000
- Cr Inventory — raw materials (BSX)₹5,000
The value leaves inventory into a scrapping expense with a cost center (transaction key GBB, modification VNG, typical).
Typical conceptual flow. Actual G/L accounts and posting behaviour depend on material valuation, automatic account determination and system configuration.
Movement type
Handles receipts that have no reference document and removes unusable stock, each with its own clear accounting.
Transactions & Fiori apps
- MIGO — Goods movements
- MB51 — Material document list
- Post Goods Movement
Differences by SAP version
MB1C / MIGO for 501; MB1A / MIGO for 551.
MIGO and Fiori apps; MB1A/MB1C are not available.
Fiori apps for other receipts and scrapping.
Configuration
GBB/ZOB and GBB/VNG
Configuration dependentOffsetting account for receipts without PO; scrapping expense account.
Reason for movement
Configuration dependentCan be made mandatory for scrapping.
Prerequisites
- Authorisation for these movement types
- Cost center for scrapping
Master data
- Material valuation
- Value used for both postings.
Organizational structure
- Plant 1000
- CC-4100 (Maintenance)
Tables
| Table | Description |
|---|---|
| MATDOC | 501 and 551 |
Integration
- COScrapping charges a cost center.
- FIOffsetting entry for 501; scrapping expense.
Common errors
“551 asks for a cost center”
Likely causes: Field selection makes the cost center mandatory
Where to look: OMJJ field selection for 551
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
Accounts
- Which account does GBB/ZOB determine?
- Is the scrapping cost center valid?
Interview questions
When is 501 used, and what does it post?
For valuated receipts without a reference document (no PO, no order). It posts Dr Inventory and credits an offsetting account from account determination (GBB/ZOB, typical) — no GR/IR, because no invoice is expected.
Name the scrapping movement types.
551 from unrestricted, 553 from quality inspection, 555 from blocked stock; 552/554/556 reverse them. The value goes to a scrapping expense with a cost center.
Quiz
References
Explanations are original. They summarize standard behaviour; always validate against your system's release and configuration.
Version history
| Version | Change |
|---|---|
| 1.0.0 | Initial version. |