Lesson 6 of 6
Testing service and consumable procurement
7 min
Service and consumable tests have one thing in common: the evidence is on the cost object and in the approval history, not in stock. A tester who looks only for a PO and an invoice will miss the two things that go wrong most often: the wrong approver and the wrong account.
Contoso's test set
| Test | Setup | Expected result and evidence |
|---|---|---|
| SV-01 planned service | PO with 4 inspections; entry sheet for 1 | Approved; $4,800 on cost center Detroit maintenance; open quantity 3 |
| SV-02 limit item within limit | Entry sheet $2,000 against the limit item | Approved; remaining limit reduced |
| SV-03 limit exceeded | Entry sheet beyond the remaining limit | Refused |
| SV-04 approval threshold | Entry sheets at $4,999 and $5,001 | Below: automatic or simple approval per design; above: maintenance supervisor |
| SV-05 rejection | Approver rejects | No receipt, no journal entry; creator can correct |
| SV-06 revocation | Revoke after approval, then after invoice | First allowed, receipt reversed; second refused |
| SV-07 invoice match | Riverbend invoice equals approved entry sheet; then one $500 higher | First posts unblocked; second blocked per tolerance |
| CN-01 consumable valuated GR | Gloves, K, cost center Detroit assembly | Expense at receipt on the right G/L account |
| CN-02 wrong account assignment | Equipment over $5,000 with K | Routed to asset accountant per design |
| CN-03 classic run-out | Converted item category D PO | Recorded in ML81N; accepted; invoiced |
Service and consumable tests with their evidence.
- BeforeCost center balance for Detroit maintenance; PO open quantity and remaining limit
- ExpectedApprover, posting amount, G/L account, cost object, remaining limit
- ExecutePlanner records; approver approves with real roles
- AfterEntry sheet status, approval history, receipt document, journal entry
- CompareCost center up by expected amount; limit and quantity reduced correctly
Approval evidence
For every approval test, keep the workflow history from the entry sheet (who received it, who approved, when), not just the final status. A test that ends in "approved" can still fail: if it was approved by the planner who created it, the separation of duties is broken. Run tests with separate users for creator and approver, and include one test where the creator tries to approve their own entry sheet.
Period-end and accounts
Approve one entry sheet on the last day of a period and one on the first day of the next, and check the posting period of each. Then ask Dan's team to check the expense accounts and the GR/IR balance for Riverbend: after SV-07, GR/IR for the PO should equal approved-but-not-invoiced entry sheets. Services are a common source of unexplained GR/IR balances, so this check belongs in the sign-off.
Plan test data with the same care as for stock materials. Each test needs a service supplier set up in client 100 with an email address for output, a cost center with an owner who exists as a test user, approvers with the right roles, and service products or material groups that map to the intended G/L accounts. Reusing Lakeside Components for a service test is tempting but proves nothing about the service supplier's master data, which is where many real defects hide.
What would you do?
SV-04 passes: the $5,001 entry sheet was approved. But the history shows the approver was the same maintenance planner who created it, because he also holds the supervisor role in client 100. What should Priya do?
- Evidence for services and consumables is on the cost object and in the approval history.
- Test planned items, limits, thresholds, rejection, revocation and invoice matching.
- Use separate users for creator and approver; test self-approval explicitly.
- Check posting periods at month end and explain GR/IR by entry sheet.
Check your understanding · not graded
Lesson check
1. What evidence shows who approved a service entry sheet?
2. How should a limit check be tested?
3. Why approve one entry sheet on the last day of a period and one on the first day of the next?
4. After invoices, what should GR/IR for a service PO equal?