What is the result of a valuated goods receipt for a PO item with account assignment K in SAP MM?

When a valuated goods receipt is processed for a purchase order item with account assignment K, the system specifically debits the consumption account that is indicated in the purchase order. This type of account assignment is typically used when the goods are not intended for inventory but rather for consumption purposes or for a specific cost center.

The account assignment category K denotes that the goods will be charged directly to a cost center or an internal order, which means that the transaction does not increase the inventory balance. Instead, the value of the goods is recorded directly against the designated consumption account, reflecting an expense rather than an inventory increase. As a result, it is essential to understand how different account assignments impact the financial accounting aspect of materials management in SAP.

In contrast, other options reflect scenarios that may not apply in this case. For instance, increasing inventory is irrelevant because the goods are not meant for stock but are rather consumed or allocated to specific costs. While a material document is indeed created during the goods receipt process, an accounting document is also generated reflecting the financial impact, contrary to the assertion made in another option. Lastly, updating the moving average price applies when goods are added to inventory, an action not relevant with account assignment K as it’s not a stock transaction.