Answer:
Offsetting entries for stock postings (GBB) are used in Inventory Management. They are dependent on the account grouping to which each movement type is assigned.
The following account groupings are defined in the standard system. Note that VBR is one of them.
- AUA: for order settlement
- AUF: for goods receipts for orders (without account assignment) and for order settlement if AUA is not maintained
- AUI: Subsequent adjustment of actual price from cost center directly to material (with account assignment)
- BSA: for initial entry of stock balances
- INV: for expenditure/income from inventory differences
- VAX: for goods issues for sales orders without account assignment object (the account is not a cost element)
- VAY: for goods issues for sales orders with account assignment object (account is a cost element)
- VBO: for consumption from stock of material provided to vendor
- VBR: for internal goods issues (for example, for cost center)
- VKA: for sales order account assignment (for example, for individual purchase order)
- VKP: for project account assignment (for example, for individual PO)
- VNG: for scrapping/destruction
- VQP: for sample withdrawals without account assignment
- VQY: for sample withdrawals with account assignment
- ZOB: for goods receipts without purchase orders (mvt type 501)
- ZOF: for goods receipts without production orders (mvt types 521 and 531)
If you intend to post goods issues for cost centers (mvt type 201) and goods issues for orders (mvt type 261) to separate consumption accounts, you can assign the account grouping ZZZ to movement type 201 and account grouping YYY to movement type 261.
