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How do I populate Material (BSEG-MATNR) on FB03 for 'Cost of Goods - Manual Entry' ?

We are looking at ways to populate Material on the FB03 screen for entries with posting key 40 (cost of goods - manual entry). Currently the Accounting document does not have value in BSEG-MATNR when I look it up on the table. This is why I suspect Coding block within FB03 also doesn't show any value in Material . Does anyone have any ideas to populate this value in the Coding block - Material using an exit ? The material is very much there on the Billing document, just not on the Accounting side. Thanks much for the help.

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