3740794 - Balance for Inventory G/L Account different in Material Inventories - Balance Summary - and Financial Reports

A balance difference exists between the Material Inventories – Balance Summary report and Financial Reports as Journal or Trial Balance for the same key date, set of books and g/l account XYZ.

SAP Business ByDesign

1. In the Inventory Valuation work center go to the Reports - List view. 
2. Find and open the Material Inventories - Balance Summary report.
3. Maintain the mandatory variable fields as well as the G/L account XYZ that you want to check for a Key Date.
4. Note down the Balance, for example 3,000.00 EUR. 

Comparison with pertinent financial reports, for example Trial Balance. 

1. Go to General Ledger work center and Report view.
2. Select report Trial Balance.
3. Maintain the mandatory variable fields as well as the G/L account XYZ that you want to check for a Key Date.

The Ending Balance Company Currency shows, for example as 4,000.00 EUR - hence  a difference of 1,000.00 EUR.

Manual Journal Entry Voucher(s) of type 00047 - 'Manual Posting - Journal Entry Voucher'  have been recorded for inventory g/l account: XYZ.

For example the following sequence of journal entry voucher postings earlier or equal than key date 31.12.2025 could have produced a difference of 1,000.00 EUR. 

Subledger Balances (here Inventory) are updated in Line Item Currency. The amount in Line Item Currency for such an entries will show as 0.00 EUR. 

While the sum of amounts in Company Currency and Transaction Currency is posted as 1,000.00 EUR, the amount in Line Item Currency is 0.00 EUR. 

You can identify such entries by running pertinent reports as Journal or G/L Account - Line Items for g/l account XYZ and affected accounting periods.

This is the intended system behavior. Registered inventory line-items result from actual and recorded business transactions. 

Journal Entry Vouchers (Journal Entry Type: 00047) usually would be employed to correct g/l account balances for a particular key date only, typically in the context of period-end closing. 

It should be considered to reverse or adjust transactions without sub-ledger originate from journal entry vouchers of type 00047 - Manual Posting - Journal Entry Voucher for a particular key date.  

• Also refer to: 3450028 - Balance report balance is different than Material Inventories - Balance Summary report

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