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Difference between Outbound Delivery, Goods Issue and PGI

Dear Gurus,

Could you please let me know the difference between the terms confusing me much

Outbound Delivery (Tcode:VL01N)

Goods Issue (Tcode: ?) Please provide

PGI (Tcode: VL21)

Please provide me the Accounting entries at each stage.

From my understanding, during goods issue the accounting entries will be

COGS a/c debit

Inventory a/c credit

Could you please provide the accounting entries for the remaining if my entry is correct.



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  • Posted on Jun 14, 2012 at 07:32 AM

    outbound delivery is kind of notification that material has moved out of premises fp for sale. Goods issue and PGI are same things. PGI stands for Post goods issue. PGI is done when you transfer ownership of material to customer. Which could be as soon as it moves out of plant or may be crossing border. PGI reduces your stock and transfer values to COGS account.

    inventory credit and Cost of goods sold account (COGS) debit

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    • Former Member

      Hello Sridhar,

      As mentined by Avinash above, GI & PGI both are the same only.

      Outbound delivery is the document which is created w.r.t. sales order for moving material from Inventory, it is just a reference document/notification document. No accounting entries happens at this stage

      You perform PGI/GI for outbound delivery (reference document),at this stage your stock from Inventory will be reduced bu stock issued and accounting entries will happen at this stage as mentioned by you.


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