Lesson 2 of 5
Analyzing open GR/IR items
9 min
Clearing without analysis hides problems. A GR/IR item that has been open for four months is a symptom: a supplier who under-shipped, a receipt nobody posted, an invoice stuck in a block, a PO price nobody updated. The point of analysis is to find the cause for each PO item and route it to the person who can fix it, and only then decide whether anything needs to be cleared.
SAP's GR/IR reconciliation apps
SAP S/4HANA provides SAP Fiori apps built specifically for this work. SAP Learning's invoice verification course names three, delivered in the general ledger accountant role (SAP_BR_GL_ACCOUNTANT) and the finance scope item 2V7:
| App | App ID | What it is for |
|---|---|---|
| Monitor GR/IR Account Reconciliation | F3303 | Overview cards: goods receipt and invoice receipt surpluses, processing status, open items by amount, company code, supplier and posting date; drill down to the worklist |
| Reconcile GR/IR Accounts | F3302 | The worklist: PO items whose receipt and invoice amounts or quantities differ, with smart facts, PO history, FI open items, status, processor, root cause, comments, and clearing or write-off |
| GR/IR Process Insights | F5796 | For the process owner: how items moved between statuses, average processing time, bottlenecks and repeated root causes |
GR/IR reconciliation apps named in SAP Learning. Check availability and app IDs in the SAP Fiori apps reference library for your release.
In Reconcile GR/IR Accounts, each line is a PO item with a difference. Smart facts describe the business situation in words, such as "no invoice posted yet" or "differing quantities", so the accountant does not have to work it out from the numbers. The accountant assigns a status (for example Check Goods Movement, Request Completion of Delivery or Request Correction of Invoice), a priority, a processor or processing department, and a root cause such as Differing Quantity in Invoice or Missing Goods Receipt. Every change is logged, which is useful audit evidence.
SAP also offers machine-learning proposals for the next step, priority and root cause, based on past decisions. SAP Learning notes that this needs a separate subscription license; without it the apps still work and the accountant decides.
- MonitorMonitor GR/IR Account Reconciliation shows a $96,400 invoice surplus card for company code 1710
- Drill downOpen the worklist in Reconcile GR/IR Accounts filtered to that card
- Read smart factsFor example: goods received 500, invoiced 480, last movement 61 days ago
- AssignStatus Request Completion of Delivery, processor in purchasing group 001, root cause Differing Quantity in Invoice
- Follow upPurchasing contacts Lakeside; the item returns to the accountant when resolved
- Close outClear or write off only when no further receipt or invoice is expected
Classic tools still matter
Not every team works in the new apps on day one, and classic tools remain useful for cross-checks. The G/L line item display (FBL3N or the Display Line Items in General Ledger app) shows open GR/IR items with their purchasing document and item, so you can sort and subtotal by PO item and by age. The purchase order history in ME23N shows receipts and invoices side by side for one item. The classic report MB5S lists GR/IR balances per PO item. Use whichever your team has agreed, but use the same one before and after clearing so the comparison is fair.
Classify every open item by cause
- Is the item only a few days old and both sides are expected?Yes → timing; no action except monitoring · No → next question
- Is one side missing entirely (no receipt or no invoice)?Yes → ask receiving whether goods arrived, or ask AP and the supplier where the invoice is · No → next question
- Do receipt and invoice quantities differ?Yes → decide which is right: correct the receipt (reversal or return), request a credit memo or further invoice, or accept the difference · No → next question
- Do quantities match but amounts differ?Yes → check PO price changes, delivery costs, currency and subsequent debits or credits · No → escalate to the GL accountant
The order matters. Most GR/IR problems are fixed in procurement or the warehouse, not in finance. If Lakeside shipped 480 and the clerk posted 500, the right fix is to correct the receipt so stock is right; clearing the GR/IR item would leave 20 phantom rotors in inventory. If Lakeside shipped 500 and only billed 480, the right fix is to ask for the missing invoice, unless the business decides it will never come.
What would you do?
Reconcile GR/IR Accounts shows PO 4500000123 item 10 with a $840 credit: goods received 500, invoiced 480. Receiving now admits that only 480 rotors were on the truck. What is the right next step?
- Analyze per PO item and classify by cause before clearing anything.
- Monitor GR/IR Account Reconciliation (F3303), Reconcile GR/IR Accounts (F3302) and GR/IR Process Insights (F5796) support the work.
- Statuses, processors and root causes turn each item into an owned task with an audit trail.
- Most fixes belong in procurement or receiving: correct receipts, request invoices or credit memos.
Check your understanding · not graded
Lesson check
1. Which app provides the worklist where each GR/IR difference is assigned a status, processor and root cause?
2. What do smart facts in the GR/IR reconciliation app provide?
3. Receipt 500, invoice 480, and the warehouse confirms 500 really arrived. What should happen first?
4. Why analyze GR/IR per PO item rather than at the G/L total?