How movement types work in SAP inventory management
Want to post every movement below on a live S/4HANA system? The SAP MM course in Kerala runs the full inventory cycle with real scenarios.
Quick answer: You enter a movement type in MIGO together with the reference document (purchase order, production order, reservation or none). SAP then creates a material document that changes stock quantity and, if the material is valuated, an accounting document that changes stock value. The movement type decides the sign of the quantity change, the stock type, the account modifier used in account determination (OBYC) and which fields are mandatory.
Three things are worth fixing in your head early. First, every movement type has a reversal partner, usually the next number up: 101 and 102, 201 and 202, 261 and 262, 311 and 312. Second, movements are grouped by first digit: 1xx receipts, 2xx issues to consumption, 3xx transfers, 4xx transfers of stock type or special stock, 5xx receipts without reference and special stock, 6xx deliveries from Sales, 7xx physical inventory. Third, the same movement type can behave differently depending on the reference: 101 against a purchase order posts to the GR/IR clearing account, 101 against a production order posts to production output.
In S/4HANA all these postings run through MIGO and the Fiori Post Goods Movement apps; the old MB1A, MB1B and MB1C transactions are gone. Material documents live in table MATDOC, which replaced MKPF and MSEG as the primary store.
Goods receipt movement types: 101, 102, 103, 105, 122, 561
Quick answer: 101 is the standard goods receipt against a purchase order or production order; 102 reverses it; 103 and 105 split the receipt into GR blocked stock and release; 122 returns goods to the vendor against the original receipt; 124 returns from GR blocked stock; 561 loads opening stock without a purchase order.
| Movement type | What it does | Reversal | Accounting effect |
|---|
| 101 | Goods receipt against PO or production order into unrestricted, quality or blocked stock | 102 | Stock account Dr; GR/IR clearing Cr (PO) or production output Cr (production order) |
| 103 | Goods receipt into GR blocked stock, not yet valuated | 104 | No accounting document |
| 105 | Release from GR blocked stock to valuated stock | 106 | Stock account Dr; GR/IR Cr |
| 122 | Return delivery to vendor with reference to the material document | 123 | GR/IR Dr; Stock account Cr |
| 124 | Return from GR blocked stock | 125 | No accounting document |
| 161 | Return to vendor via a return purchase order | 162 | GR/IR Dr; Stock Cr |
| 501 | Goods receipt without purchase order | 502 | Stock Dr; a GR without PO offset account Cr |
| 561 | Initial stock entry (data migration, opening balances) | 562 | Stock Dr; initial stock entry account Cr |
The 101 posting is the heart of procure-to-pay. For a moving-average-price material, the stock account is debited at the purchase order price and the GR/IR account is credited; when the invoice arrives through MIRO, GR/IR is debited and the vendor credited, with any price difference going to the stock account (if there is enough stock) or to a price difference account. For a standard-price material, the difference between PO price and standard price posts to a price difference account at goods receipt.
Goods issue movement types: 201, 221, 231, 241, 251, 261, 281
Quick answer: Goods issues reduce stock and post the value to a consumption account tied to a cost object: 201 to a cost center, 221 to a project (WBS element), 231 to a sales order, 241 to an asset, 251 to sales without a delivery, 261 to a production or process order, 281 to a network. Their reversals are the next number up.
| Movement type | What it does | Reversal | Accounting effect |
|---|
| 201 | Goods issue to a cost center (spares, consumables, office supplies) | 202 | Consumption expense Dr (cost center); Stock Cr |
| 221 | Goods issue to a project / WBS element | 222 | Consumption Dr (WBS); Stock Cr |
| 231 | Goods issue to a sales order (make-to-order stock) | 232 | Cost of goods Dr; Stock Cr |
| 241 | Goods issue to an asset (asset under construction or capitalised) | 242 | Asset Dr; Stock Cr |
| 251 | Goods issue for sale without SD delivery (POS or cash sale) | 252 | Cost of goods sold Dr; Stock Cr |
| 261 | Goods issue to a production or process order | 262 | Raw material consumption Dr (order); Stock Cr |
| 281 | Goods issue to a network (project system) | 282 | Consumption Dr; Stock Cr |
| 291 | Goods issue to any account assignment | 292 | As assigned |
| 551 / 553 / 555 | Scrapping from unrestricted / quality / blocked stock | 552 / 554 / 556 | Scrap expense Dr; Stock Cr |
261 is the one production companies in Kerala, from plywood and spices to plastics and pharma, post most often, usually automatically through backflushing at order confirmation rather than manually in MIGO. 201 is the one interviewers use to test whether you know that a goods issue needs a cost object, because without the cost center the system has nowhere to send the expense.
Stock transfer movement types: 301, 303, 305, 311, 313, 315
Quick answer: 311 moves stock between storage locations inside one plant in a single step and creates no accounting document unless the locations are valuated separately. 301 moves stock between plants in one step and does create an accounting document when the plants have different valuation. 303 and 305, and 313 and 315, are the two-step versions: remove from the sending side, then place into stock at the receiving side, with stock in transfer in between.
| Movement type | What it does | Reversal | Accounting effect |
|---|
| 311 | Transfer posting storage location to storage location, one step | 312 | Usually none (same valuation area) |
| 313 / 315 | Storage location transfer in two steps: remove from stock / place in stock | 314 / 316 | None |
| 301 | Plant to plant transfer, one step | 302 | Stock (receiving plant) Dr; Stock (sending plant) Cr; price difference if valuations differ |
| 303 / 305 | Plant to plant transfer in two steps: remove / place | 304 / 306 | As 301, split across the two steps |
| 309 | Material to material transfer (same valuation class rules) | 310 | Stock (new material) Dr; Stock (old material) Cr |
| 321 | Quality inspection stock to unrestricted | 322 | None |
| 343 / 344 | Blocked stock to unrestricted / unrestricted to blocked | 344 / 343 | None |
| 411 / 413 | Special stock to own stock (consignment K / sales order E) | 412 / 414 | Stock Dr; consignment payable or sales order stock Cr |
Stock transport orders (STOs) between plants use 351 for the goods issue from the supplying plant and 101 for the receipt at the receiving plant, with stock in transit in between, which is why MB5T exists. Large Kerala distributors with multiple depots run STOs daily.
You can see how these cycles are taught on the Cokonet Academy website, and compare SAP MM with SAP FICO and the data analytics track on our all courses page.
Subcontracting, consignment and other special movements: 541, 543, 411 K, 601
Quick answer: 541 sends components to a subcontractor (stock stays yours, shown as stock at vendor); 543 consumes those components when the finished item is received with 101; 411 K takes vendor consignment stock into your own stock, which is when you owe the vendor; 601 is the goods issue for a sales delivery; 701 and 702 post physical inventory differences.
| Movement type | What it does | Reversal | Accounting effect |
|---|
| 541 | Transfer own stock to subcontractor (stock provided to vendor) | 542 | None; stock remains yours, visible in ME2O and MBLB |
| 543 | Consumption of components at subcontractor, posted automatically with the 101 for the finished item | 544 | Consumption Dr; Stock at vendor Cr |
| 411 K | Withdraw vendor consignment stock into own stock | 412 K | Stock Dr; Consignment payable Cr (settled with MRKO) |
| 201 K | Consume consignment stock directly to a cost center | 202 K | Consumption Dr; Consignment payable Cr |
| 601 | Goods issue for an outbound delivery (Sales) | 602 | Cost of goods sold Dr; Stock Cr |
| 651 / 653 | Customer return into blocked / unrestricted stock | 652 / 654 | Stock Dr; COGS Cr |
| 701 / 702 | Physical inventory gain / loss in unrestricted stock | n/a | Stock Dr or Cr; inventory difference account |
| 707 / 708 | Physical inventory gain / loss in blocked stock | n/a | As above |
Preparing for an SAP MM interview or an end-user role? Book a free consultation or call +91 8075 400 500; a mentor will take you through the postings on a live client.
Movement types and account determination: what posts where
Quick answer: The accounting document is derived through automatic account determination (OBYC): the movement type supplies a transaction key and account modifier (for example GBB with VBR for 201, VBO for 541/543, AUF for 101 from production, BSX for the stock account, WRX for GR/IR, PRD for price differences), the material supplies a valuation class, and the valuation grouping code supplies the chart-of-accounts context. OMWB simulates the result for any material and movement.
That mapping is why MM and FI consultants work together on every implementation, and why an MM interview almost always includes "which GL accounts does a 101 against a purchase order hit, and which does a 201 hit?" The answers: 101 debits the stock account (BSX) and credits GR/IR (WRX); 201 debits consumption (GBB-VBR, the cost center's expense account) and credits the stock account. A 311 within the same valuation area hits nothing in FI.
Common mistakes with movement types
Quick answer: Posting a goods issue with 201 to the wrong cost center, using 561 for ongoing receipts instead of 101, reversing with a fresh issue instead of the reversal movement, forgetting that 103 is not valuated, mixing up 301 and 311, and treating subcontracting 541 as a sale.
- Reverse properly. Use 102 against the material document, not a 201 or 551 to "remove" the stock; otherwise the GR/IR account and the PO history never clear.
- 561 is for go-live only. Ongoing receipts without a PO should be 501, and even that should be rare.
- Check the stock type. A 101 into quality inspection stock needs a 321 before it can be issued.
- Period control. Movements post into the current MM period (MMPV); back-dated postings into a closed period fail.
- Price control matters. Moving average price materials change value on every 101 and 102; standard price materials push differences to PRD.
Our guides on SAP MM T-codes and what SAP MM is cover the surrounding transactions, and SAP MM jobs and career path covers where this knowledge is hired.
Movement types in SAP MM interviews
Quick answer: Be ready to list the ten common movement types with their reversals, explain the accounting entries for 101, 201, 261 and 311, describe the two-step transfer, explain subcontracting 541 and 543, and say where account determination is configured. Mention MATDOC and MIGO in S/4HANA to show you work on a current system.
SAP MM roles in Kerala and the Gulf, from stores and procurement end users in manufacturing, retail and hospitals to associate consultants at Technopark and Infopark services firms, test exactly this. Public salary ranges for SAP MM associates in India start around Rs 3 to 5 lakh a year and rise with implementation experience; movement types and account determination are the first technical topics in almost every MM interview.
Why Cokonet Academy for SAP MM training
Cokonet Academy is an NSDC partner training institute with campuses in Trivandrum and Kochi. Find us on Google: Cokonet Academy, Trivandrum and Cokonet Academy, Kochi.
- NSDC partner training institute with campuses in Trivandrum and Kochi, plus a Bengaluru centre and online-live batches
- 11,200+ successful placements and 50+ corporate hiring partners
- Expert trainers in SAP (FICO, MM, ABAP), AWS, Python with AI, Data Analytics and Power BI
- Placement support until you are hired, with mock interviews and resume reviews
SAP MM at Cokonet runs on a live S/4HANA system aligned to the C_TS452 certification path, with inventory management and MM-FI integration taught as real postings you can trace into Finance.
Course details
- Course: SAP MM (Materials Management) on S/4HANA Sourcing and Procurement, Cokonet Academy
- Duration: 4 to 5 months, 220+ hours across 10 modules with 3 capstones
- Mode: classroom in Trivandrum, Kochi and Bengaluru, or online-live across Kerala and the Gulf; English with Malayalam support
- Covers: enterprise structure, material and vendor master, purchasing, pricing, release procedures, inventory management and movement types, physical inventory, invoice verification, special procurement, MM-FI integration and Fiori apps
- Certification path: SAP C_TS452; Cokonet completion certificate included
- Placement: support until you are hired, with mock interviews and resume reviews
Syllabus, batch dates and trainer profiles: SAP MM course in Kerala.
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Post every movement type in this guide on a live S/4HANA system. Join the SAP MM course, visit Cokonet Academy, or call and WhatsApp +91 8075 400 500.
