In SAP Materials Management, you want to ensure that no posting is made to the GR/IR clearing account when an invoice is entered for a purchase order item. Which combination of indicators in the purchase order item will prevent postings to the GR/IR clearing account during invoice entry?

Introduction / Context:
In SAP Materials Management, the GR/IR (Goods Received / Invoice Received) clearing account is used to temporarily hold the value of goods receipts until the corresponding invoice is received. The way the system posts to the GR/IR account depends on the indicators set in the purchase order item, especially the goods receipt indicator and the GR non valuated indicator. This question asks you to identify which combination of indicators prevents any posting to the GR/IR clearing account during invoice entry.

Given Data / Assumptions:

• We are dealing with invoice entry that references a purchase order item.
• The purchase order item contains a goods receipt indicator and a GR non valuated indicator.
• The GR/IR account should not be posted to during invoice entry.
• The indicators can be set or not set, leading to different posting behaviors.

Concept / Approach:
When the goods receipt indicator is set and the goods receipt is valuated, SAP posts accounting entries to the GR/IR clearing account at goods receipt and then clears the GR/IR account when the invoice is posted. If the goods receipt indicator is not set, there is no expectation of a goods receipt, and the system posts directly to expense or stock from the invoice, bypassing GR/IR. If the GR non valuated indicator is set, the goods receipt is posted only in quantity, with no value posting to GR/IR; again, the invoice posts directly to the appropriate account without involving GR/IR. Therefore, GR/IR is not used if the goods receipt indicator is not set or if the GR is non valuated.

Step-by-Step Solution:
Step 1: Remember that GR/IR clearing postings occur only if there is a valuated goods receipt expected for the purchase order item.Step 2: If the goods receipt indicator is not set, the system does not expect a goods receipt; invoices will post directly to stock or expense without GR/IR, so there is no GR/IR posting.Step 3: If the GR non valuated indicator is set, goods receipts are posted only in quantity, without value, so the GR/IR clearing account is not used. Invoices again post directly to the relevant accounts.Step 4: Examine option A, which states that either the goods receipt indicator is not set or the GR non valuated indicator is set. This correctly describes the combinations in which GR/IR will not be posted during invoice entry.Step 5: Review options B, C and D, which all include scenarios where either a valuated goods receipt is expected or the configuration does not guarantee bypassing GR/IR.Step 6: Conclude that option A is the correct combination of indicators to prevent GR/IR postings during invoice entry.

Verification / Alternative check:
In SAP documentation and test systems, you can simulate posting for purchase orders with different combinations of indicators. For items without a goods receipt indicator, invoice postings go directly to expense accounts (or stock, depending on account assignment category) without updating GR/IR. For items with GR non valuated set, MIGO posts only quantity updates, and MIRO invoices post directly to accounts, bypassing GR/IR. These practical tests confirm that GR/IR is not used in the scenarios described in option A.

Why Other Options Are Wrong:
Option B (GR set and GR non valuated not set) describes the standard case with valuated goods receipts, where GR/IR is used and cleared by the invoice. Option C (GR set and GR non valuated set) still expects goods receipts, and although they are non valuated, the combination can affect postings differently and does not always guarantee that GR/IR is completely bypassed for all scenarios in exam style simplification. Option D (GR not set and GR non valuated not set) is partly correct in that no GR is expected, but by itself it does not explicitly leverage the non valuated behavior that is central to the theoretical explanation; option A is the standard textbook answer that covers both mechanisms.

Common Pitfalls:
One pitfall is to assume that GR/IR postings are always used whenever there is a purchase order, regardless of indicators. Another is to overlook the effect of the GR non valuated indicator, which can be subtle in practice. For exam questions, it is important to explicitly link GR/IR usage to valuated goods receipts. If there is no valuated GR, either because GR is not expected or because GR is non valuated, the invoice will not use the GR/IR clearing account in the classic way.

Final Answer:
The correct combination is that the goods receipt indicator is not set or the GR non valuated indicator is set, which prevents postings to the GR/IR clearing account during invoice entry.