Lesson 5 of 5
Testing GR/IR outcomes at period end
9 min
Most procure-to-pay tests stop when the invoice posts. GR/IR problems show up later, at month end, when receipts and invoices have to meet across a period boundary, when clearing runs, and when differences have to be written off and presented. A GR/IR test set therefore tests timing and period-end steps, and its evidence is the GR/IR report before and after clearing.
Design tests around timing
| Test | Setup | Expected result |
|---|---|---|
| GRIR-01 Receipt before invoice across period end | Receipt of 500 rotors in period 9, invoice in period 10 | Period 9: $21,000 credit for the PO item; period 10: zero after invoice; automatic clearing clears both items |
| GRIR-02 Invoice before receipt | Invoice in period 9, receipt in period 10 | Period 9: debit; period 10: zero and cleared |
| GRIR-03 Partial deliveries and invoices | Two receipts of 250, one invoice of 500 (GR-based invoice verification on) | Invoice matches both receipts; zero balance |
| GRIR-04 Quantity surplus, write-off approved | Receipt 500, invoice 480, supplier confirms no further invoice | MR11 posts $840; PO history shows maintenance; balance zero |
| GRIR-05 Late invoice after maintenance | Invoice for 20 arrives after GRIR-04 | MR11SHOW cancels the maintenance; invoice posts; balance zero |
| GRIR-06 Wrong receipt corrected | Receipt 500, only 480 delivered | Reversal of 20; stock and GR/IR correct; no write-off |
| GRIR-07 Account-assigned PO | Valuated receipt to cost center, invoice later | Cost center debited at receipt; GR/IR credit then cleared |
| GRIR-08 Closed period refused | Receipt with posting date in a closed period | Error message; no posting |
| GRIR-09 Automatic clearing proposal | Run F.13 or the clearing job in test mode after the cycle | Only balanced PO items proposed; no item with a difference |
| GRIR-10 Regrouping | Credit and debit items open at the key date | Adjustment postings split credit and debit items as configured; reversed as designed |
A period-end GR/IR test set for Contoso.
- Set upFresh POs in client 100 with distinct quantities (for example 37 or 480) so items are easy to find
- Post across the boundaryReceipts and invoices with posting dates on both sides of the period end
- Before reportGR/IR open items by PO item and the monitor app totals, saved with date and time
- Period-end stepsAutomatic clearing, approved account maintenance, regrouping and valuation
- After reportSame report, same selection; compare item by item
- ConcludeEvery change between before and after is explained by an expected document
What good evidence looks like
For each test, capture the GR/IR open items for the PO item before and after, the documents that changed them (material document, supplier invoice, clearing document, account maintenance document), and the PO history. For period-end steps, file the job log or the list of proposed and cleared items. Use the same report and selection before and after, or the comparison proves nothing.
Negative tests and controls
Test what must not happen. A user without the GL accountant role should not be able to run MR11. The automatic clearing run should not clear an item with a difference. A receipt into a closed period should be refused. An invoice above tolerance should be blocked, and still appear as posted on GR/IR. Each refusal, with its message, is evidence that a control works.
What would you do?
In the test cycle, the automatic clearing run in test mode proposes nothing at all, although Priya's team created ten balanced PO items. What should the team check first?
Finally, test with realistic volume at least once. A clearing run over ten test items says little about a run over the tens of thousands of open GR/IR items Contoso carries. Because Contoso's move is a system conversion, those open items come across from ECC unchanged, so plan a period-end rehearsal on the converted data of a mock conversion in the quality system (CMQ): run the analysis apps, the clearing proposal and a sample of account maintenance on real open items.
- GR/IR tests must cross a period end and include the period-end steps.
- Evidence: GR/IR report before and after clearing, with the documents that explain every change.
- Cover receipt-first, invoice-first, partial, difference, late-document and account-assigned cases.
- Test controls: refused postings, restricted MR11, and clearing that never touches unbalanced items.
Check your understanding · not graded
Lesson check
1. What is the core evidence for a GR/IR period-end test?
2. Why should GR/IR tests cross a period end?
3. Which is a valid negative test for GR/IR?
4. Automatic clearing proposes nothing. What is a likely cause?