Lesson 1 of 6
Posting a goods receipt for a purchase order
9 min
Inventory management records every physical movement of stock: what came in, what went out, what moved between locations and what changed status. Each movement is a goods movement, and each posted goods movement creates a material document. For valuated stock, it also creates a journal entry. This course follows Contoso Motor Co.'s rotors (CMC-RTR-200) and alternators (CMC-ALT-100) through those movements.
The most common movement in procure-to-pay is the goods receipt for a purchase order. When Lakeside Components' truck arrives at the Detroit dock with 500 rotors for PO 4500000123, the warehouse clerk posts the receipt in MIGO (action Goods Receipt, reference Purchase Order) or in the Post Goods Receipt for Purchasing Document app.
- Enter the POMIGO proposes open items: 500 rotors for plant 1710, movement type 101
- Check quantitiesCount matches the delivery note: 500. Storage location 171A
- Stock typeUnrestricted use, or quality inspection if inspection is required
- Mark item OK and postCheck first; then post with posting date = today
- ResultsMaterial document, journal entry, stock up, PO history updated
What the receipt creates
| Result | Where to see it | Contoso example |
|---|---|---|
| Material document | MIGO display, Material Documents Overview, MB51 | Material document 5000000210, year 2026, item 1: 500 rotors, movement type 101 |
| Journal entry | From the material document, Doc Info → FI documents | Inventory $20,000 debit, price difference $1,000 debit, GR/IR $21,000 credit |
| Stock change | MMBE or Stock - Single Material | Unrestricted stock in 171A rises by 500 |
| PO history | ME23N item → Purchase Order History | Receipt of 500 recorded; item fully delivered |
Four things a correct receipt changes, and how to prove each.
The posting date decides the period in finance and the date of the stock change. The document date is usually the delivery note date. Getting the posting date wrong at month end moves inventory and GR/IR into the wrong period, which matters for Dan's close.
Stock type at receipt
The receipt can post into unrestricted-use stock (available for production and sales), quality inspection stock (waiting for a quality decision) or blocked stock (not usable). If the product's purchasing view says post to inspection stock, or quality management is active for the product, receipts go to inspection automatically. Contoso inspects every first delivery from a new supplier.
| Stock type | Usable for production? | Counts in valuation? | Typical reason |
|---|---|---|---|
| Unrestricted use | Yes | Yes | Normal receipt |
| Quality inspection | No, until released | Yes | Inspection required |
| Blocked | No | Yes | Damaged or disputed goods |
| GR blocked stock (movement type 103) | No; not yet in valuated stock | No | Receipt under reservation, accepted later with 105 |
Tolerances and checks
If the clerk enters more than the PO quantity, the product's or PO's overdelivery tolerance decides whether SAP warns or refuses. If the PO item is already fully received, MIGO will not propose it. If the delivery note says 500 but only 480 arrived, the clerk posts 480; the PO stays open for 20. Never post what you have not counted.
What would you do?
The truck brings 520 rotors for a PO of 500. The overdelivery tolerance is 0%. What should the clerk do?
Receipts do not always reference a PO directly. When suppliers send advance shipping notifications, Contoso creates inbound deliveries, and the receipt is posted against the inbound delivery, which in turn references the PO. Where a warehouse management system is used, the physical put-away happens there and the goods receipt is posted from it. The PO history and the material document look the same at the end, so the evidence you collect is the same; only the entry point differs. Decide early which entry point each plant uses, because each one needs its own test.
- A goods receipt for a PO uses movement type 101 in MIGO or the Fiori goods receipt app.
- It creates a material document, a journal entry for valuated stock, a stock change and a PO history entry.
- Receipts can go to unrestricted, quality inspection or blocked stock.
- Tolerances control over- and underdelivery; post what was actually counted.
Check your understanding · not graded
Lesson check
1. Which movement type is commonly used for goods receipt against a purchase order?
2. Which document records every posted goods movement?
3. A goods receipt into quality inspection stock is not available for production. Why?
4. Which date decides the finance period of the receipt?