# SAP ECC Movement Type to OBYC Transaction Key and GBB Account Modifier Reference

> Source: https://netray.co/tools/sap-ecc-movement-type-gbb-account-modifier-reference
> Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems.
> Section: Free Tools

## Short answer

Look up which OBYC transaction key and GBB account modifier a SAP ECC movement type uses, so you know which G/L account a goods movement will hit.

## Category

sap

## Erp

SAP ECC 6.0

## Audience

- SAP MM consultant
- SAP FI/CO consultant
- Controller
- SAP support analyst

## Tool

**Kind:** worksheet

**Mode:** reference

**Columns:**

#### Movement type(s)

**Key:** mvt

**Type:** text

#### Transaction key

**Key:** key

**Type:** text

#### Account modifier

**Key:** mod

**Type:** text

#### Debit / credit

**Key:** dc

**Type:** text

#### Meaning

**Key:** meaning

**Type:** text

#### Typical G/L

**Key:** gl

**Type:** text

**Rows:**

**Mvt:** 101 (GR for purchase order into stock)

**Key:** BSX

**Mod:** (none)

**Dc:** Debit

**Meaning:** Inventory posting for the valuated material

**Gl:** Inventory account of the valuation class (raw materials, trading goods)

**Mvt:** 101 (GR for purchase order into stock)

**Key:** WRX

**Mod:** (none)

**Dc:** Credit

**Meaning:** GR/IR clearing, cleared later by the invoice in MIRO

**Gl:** GR/IR clearing account

**Mvt:** 101 against PO, material at standard price

**Key:** PRD

**Mod:** (none)

**Dc:** Debit or credit

**Meaning:** Difference between PO price and standard price

**Gl:** Purchase price variance

**Mvt:** 122 (return delivery to vendor)

**Key:** BSX / WRX

**Mod:** (none)

**Dc:** BSX credit, WRX debit

**Meaning:** Reverses the receipt postings of the original 101

**Gl:** Inventory and GR/IR clearing

**Mvt:** 101 (GR for production order)

**Key:** BSX

**Mod:** (none)

**Dc:** Debit

**Meaning:** Finished or semi-finished stock posted at its valuation price

**Gl:** Finished or semi-finished goods inventory

**Mvt:** 101 (GR for production order)

**Key:** GBB

**Mod:** AUF

**Dc:** Credit

**Meaning:** Offsetting entry for goods receipts for orders and order settlement

**Gl:** Factory output / production credit (often a cost element)

**Mvt:** Production order settlement (KO88)

**Key:** PRD

**Mod:** PRF

**Dc:** Debit or credit

**Meaning:** Price differences from production order settlement

**Gl:** Production variance

**Mvt:** 501 (receipt without PO)

**Key:** GBB

**Mod:** ZOB

**Dc:** Credit

**Meaning:** Goods receipts without purchase orders

**Gl:** Offsetting account for unplanned receipts

**Mvt:** 521 (receipt without production order)

**Key:** GBB

**Mod:** ZOF

**Dc:** Credit

**Meaning:** Goods receipts without production orders

**Gl:** Offsetting account for production receipts without order

**Mvt:** 201 (GI to cost center)

**Key:** GBB

**Mod:** VBR

**Dc:** Debit

**Meaning:** Internal goods issue, consumption charged to the account assignment

**Gl:** Consumption expense (cost element)

**Mvt:** 261 (GI for order)

**Key:** GBB

**Mod:** VBR

**Dc:** Debit

**Meaning:** Component consumption for production or maintenance order

**Gl:** Material consumption (cost element)

**Mvt:** 201, 261 and other goods issues

**Key:** BSX

**Mod:** (none)

**Dc:** Credit

**Meaning:** Stock reduction of the issued material

**Gl:** Inventory account

**Mvt:** 551, 553, 555 (scrapping)

**Key:** GBB

**Mod:** VNG

**Dc:** Debit

**Meaning:** Scrapping or destruction

**Gl:** Scrap expense

**Mvt:** 561 (initial entry of stock balances)

**Key:** GBB

**Mod:** BSA

**Dc:** Credit

**Meaning:** Initial stock entry at go-live or data migration

**Gl:** Stock migration clearing account

**Mvt:** 601 (GI for delivery, no account assignment)

**Key:** GBB

**Mod:** VAX

**Dc:** Debit

**Meaning:** Goods issue for sales orders without account assignment object

**Gl:** Cost of goods sold

**Mvt:** 601 (GI for delivery, with account assignment)

**Key:** GBB

**Mod:** VAY

**Dc:** Debit

**Meaning:** Goods issue for sales orders with account assignment object (CO-PA or sales order controlling)

**Gl:** Cost of goods sold (cost element)

**Mvt:** 701, 702 (physical inventory differences)

**Key:** GBB

**Mod:** INV

**Dc:** Debit or credit

**Meaning:** Expense or revenue from inventory differences posted in MI07

**Gl:** Inventory difference account

**Mvt:** 711, 712 (inventory differences from WM)

**Key:** GBB

**Mod:** INV

**Dc:** Debit or credit

**Meaning:** Inventory differences cleared from Warehouse Management

**Gl:** Inventory difference account

**Mvt:** 543 (consumption of component at subcontractor)

**Key:** GBB

**Mod:** VBO

**Dc:** Debit

**Meaning:** Consumption from stock of material provided to vendor

**Gl:** Subcontracting component consumption

**Mvt:** 311 (storage location to storage location, same plant)

**Key:** (no FI document)

**Mod:** -

**Dc:** -

**Meaning:** Same valuation area and material, so no accounting document is created

**Gl:** None

**Mvt:** 301 (plant to plant, one step)

**Key:** BSX

**Mod:** (none)

**Dc:** Credit issuing plant, debit receiving plant

**Meaning:** Transfer between valuation areas; any value difference goes to AUM

**Gl:** Inventory accounts of both plants

**Mvt:** 309 (material to material)

**Key:** BSX / AUM

**Mod:** (none)

**Dc:** BSX both sides, AUM for the difference

**Meaning:** Expense or revenue from stock transfer when the two valuation prices differ

**Gl:** Stock transfer difference account

**Mvt:** 411 K (consignment to own stock)

**Key:** KON

**Mod:** (none)

**Dc:** Credit

**Meaning:** Consignment liability to the vendor

**Gl:** Consignment payables

**Mvt:** Pipeline withdrawal (201 P and similar)

**Key:** KON

**Mod:** PIP

**Dc:** Credit

**Meaning:** Pipeline liabilities

**Gl:** Pipeline payables

**Mvt:** Goods issues and other movements with price difference

**Key:** PRD

**Mod:** PRA

**Dc:** Debit or credit

**Meaning:** Price differences for goods issues and other movements

**Gl:** Price difference account

**Mvt:** Price change in a previous period (MR21, revaluation)

**Key:** UMB

**Mod:** (none)

**Dc:** Debit or credit

**Meaning:** Revenue or expense from revaluation

**Gl:** Revaluation gain / loss

**Mvt:** Invoice in foreign currency (MIRO)

**Key:** KDM

**Mod:** (none)

**Dc:** Debit or credit

**Meaning:** Exchange rate differences in Materials Management

**Gl:** Exchange rate difference account

**Notes:** Account modifiers here are the SAP standard OMWN settings. Your system may use custom modifiers or changed assignments: check OMWN and OBYC before relying on a row. Typical G/L is a description, not an account number.

## Content

**Intro:** This reference shows which OBYC transaction key and GBB account modifier SAP ECC 6.0 uses for the common movement types, and what each one means. Use it to predict which G/L account a goods movement will hit, or to trace why MIGO posted to an unexpected account.

**Sections:**

#### How account determination works for a movement type

**Body:** Every movement type has a value string (for example WE01 for a goods receipt against a purchase order, WA01 for a goods issue). The value string is a list of transaction keys such as BSX, WRX, GBB and PRD that the posting needs. In OMWN, each movement type and its sub-variants (special stock, movement indicator, consumption indicator) get an account grouping, which is the account modifier for GBB, PRD or KON. OBYC then finds the G/L account from chart of accounts, valuation grouping code, transaction key, account modifier and valuation class. So the path is: movement type, value string, transaction key, account modifier, valuation class, G/L account.

**Bullets:**

- OMWN: account grouping (modifier) per movement type
- OMWB: simulate account determination for a material and plant
- OBYC: G/L accounts per transaction key and modifier
- OMWD: valuation grouping code per valuation area

#### Worked example: scrapping 10 EA with 551

**Body:** A user posts 551 in MIGO for 10 EA of a raw material with valuation class 3000 at a standard price of 12.50. The value string contains BSX and GBB. OMWN maps 551 to modifier VNG. OBYC under GBB, modifier VNG, valuation class 3000 returns the scrap expense account, which is debited 125.00, and BSX for 3000 returns the raw material inventory account, credited 125.00. Because GBB is a cost element posting, the 551 line also needs a cost center, which is why MIGO asks for one. If the account came out wrong, OMWB simulation with movement type 551 shows the exact key and modifier combination used.

#### Common mistakes

**Body:** The most common error is maintaining OBYC GBB without a modifier and expecting it to catch everything. A row with a blank modifier is only used when the movement type has no grouping in OMWN, so a missing VBR or VNG entry ends in error M8 147 or posts to the wrong account. A second mistake is changing an OMWN grouping for a standard movement type: it affects every company code using that chart of accounts. Copy the movement type in OMJJ and give the copy its own grouping instead. Third, people forget that the valuation grouping code (OMWD) splits OBYC by plant groups, so a plant with a different grouping code needs its own OBYC rows.

#### How to check the result in the system

**Body:** Display the material document in MB03 and open the accounting document. In the FI document (FB03), the line items show the G/L accounts; transaction key is visible in the BSEG field KTOSL, which you can add to the line layout. For a planned posting, use OMWB, enter plant, material and movement type, and run the simulation: it lists each line with transaction key, modifier and account. For bulk analysis, link MSEG to the FI document through BKPF-AWKEY (material document number followed by the material document year, with AWTYP MKPF), then read BSEG for that BUKRS, BELNR and GJAHR and group by BWART and KTOSL.

**Cta:** If you want your finance and MM team to ask SAP ECC which account a movement posted to, in plain English and on your own servers, we can set that up over your existing system.

**Faq:**

#### Which movement type is used for consumption in SAP?

**Answer:** 201 posts a goods issue to a cost center, 261 to an order (production or maintenance), and 221 to a project. 201 and 261 use transaction key GBB with account modifier VBR in the standard OMWN settings, debiting a consumption account and crediting inventory through BSX. Each needs the matching account assignment on the line.

#### What is the movement type for scrapping in SAP?

**Answer:** 551 scraps from unrestricted stock, 553 from quality inspection stock and 555 from blocked stock. Reversals are 552, 554 and 556. They post GBB with account modifier VNG, debit a scrap expense account and credit inventory. A cost center is normally required because the GBB account is a cost element.

#### Which movement type is used for inventory adjustment?

**Answer:** Physical inventory differences post with 701 (surplus) and 702 (shortage) from MI07 for unrestricted stock, with other pairs for quality inspection and blocked stock. Differences cleared from Warehouse Management post with 711 and 712. All use GBB with modifier INV, so one inventory difference account per valuation class is typical.

#### How is the G/L account determined from a movement type?

**Answer:** The movement type's value string lists the transaction keys needed. OMWN supplies the account modifier for GBB, PRD or KON. OBYC finds the account using chart of accounts, valuation grouping code, transaction key, modifier and the material's valuation class. Simulate the whole chain with OMWB before posting.

## Search terms

sap movement type for consumption, sap movement type scrapping, sap movement type for inventory adjustment, how movement type is determined in sap, movement type in sap mm, sap gbb account modifier, obyc transaction key list, sap account modifier vbr vng inv

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