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

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.

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Movement type(s)	Transaction key	Account modifier	Debit / credit	Meaning	Typical G/L
101 (GR for purchase order into stock)	BSX	(none)	Debit	Inventory posting for the valuated material	Inventory account of the valuation class (raw materials, trading goods)
101 (GR for purchase order into stock)	WRX	(none)	Credit	GR/IR clearing, cleared later by the invoice in MIRO	GR/IR clearing account
101 against PO, material at standard price	PRD	(none)	Debit or credit	Difference between PO price and standard price	Purchase price variance
122 (return delivery to vendor)	BSX / WRX	(none)	BSX credit, WRX debit	Reverses the receipt postings of the original 101	Inventory and GR/IR clearing
101 (GR for production order)	BSX	(none)	Debit	Finished or semi-finished stock posted at its valuation price	Finished or semi-finished goods inventory
101 (GR for production order)	GBB	AUF	Credit	Offsetting entry for goods receipts for orders and order settlement	Factory output / production credit (often a cost element)
Production order settlement (KO88)	PRD	PRF	Debit or credit	Price differences from production order settlement	Production variance
501 (receipt without PO)	GBB	ZOB	Credit	Goods receipts without purchase orders	Offsetting account for unplanned receipts
521 (receipt without production order)	GBB	ZOF	Credit	Goods receipts without production orders	Offsetting account for production receipts without order
201 (GI to cost center)	GBB	VBR	Debit	Internal goods issue, consumption charged to the account assignment	Consumption expense (cost element)
261 (GI for order)	GBB	VBR	Debit	Component consumption for production or maintenance order	Material consumption (cost element)
201, 261 and other goods issues	BSX	(none)	Credit	Stock reduction of the issued material	Inventory account
551, 553, 555 (scrapping)	GBB	VNG	Debit	Scrapping or destruction	Scrap expense
561 (initial entry of stock balances)	GBB	BSA	Credit	Initial stock entry at go-live or data migration	Stock migration clearing account
601 (GI for delivery, no account assignment)	GBB	VAX	Debit	Goods issue for sales orders without account assignment object	Cost of goods sold
601 (GI for delivery, with account assignment)	GBB	VAY	Debit	Goods issue for sales orders with account assignment object (CO-PA or sales order controlling)	Cost of goods sold (cost element)
701, 702 (physical inventory differences)	GBB	INV	Debit or credit	Expense or revenue from inventory differences posted in MI07	Inventory difference account
711, 712 (inventory differences from WM)	GBB	INV	Debit or credit	Inventory differences cleared from Warehouse Management	Inventory difference account
543 (consumption of component at subcontractor)	GBB	VBO	Debit	Consumption from stock of material provided to vendor	Subcontracting component consumption
311 (storage location to storage location, same plant)	(no FI document)	-	-	Same valuation area and material, so no accounting document is created	None
301 (plant to plant, one step)	BSX	(none)	Credit issuing plant, debit receiving plant	Transfer between valuation areas; any value difference goes to AUM	Inventory accounts of both plants
309 (material to material)	BSX / AUM	(none)	BSX both sides, AUM for the difference	Expense or revenue from stock transfer when the two valuation prices differ	Stock transfer difference account
411 K (consignment to own stock)	KON	(none)	Credit	Consignment liability to the vendor	Consignment payables
Pipeline withdrawal (201 P and similar)	KON	PIP	Credit	Pipeline liabilities	Pipeline payables
Goods issues and other movements with price difference	PRD	PRA	Debit or credit	Price differences for goods issues and other movements	Price difference account
Price change in a previous period (MR21, revaluation)	UMB	(none)	Debit or credit	Revenue or expense from revaluation	Revaluation gain / loss
Invoice in foreign currency (MIRO)	KDM	(none)	Debit or credit	Exchange rate differences in Materials Management	Exchange rate difference account

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.

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How account determination works for a movement type

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.

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

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

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

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.

Frequently Asked Questions

Which movement type is used for consumption in SAP?

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?

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?

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?

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.

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.

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