GRNI and GR/IR Reconciliation Workbook
GRNI, goods received not invoiced, is only as reliable as the open receipts behind it. This workbook lists those receipts, ties their total to the general ledger and ages what is left. If your system calls the account GR/IR, goods receipt / invoice receipt, the same review applies.
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What is in the workbook
- Example 31 Aug: the three receipts from our GRNI guide, filled in and marked up, with what goes in each column under the list.
- Blank: the same layout with 40 lines. Copy it for each month-end and fill in the yellow cells.
- Notes: the routine, the review questions and the license.
How the reconciliation works
A GRNI reconciliation should explain why each material open balance remains in the account. For each open receipt line, the workbook walks through the questions a review normally asks:
- Which goods receipt created the balance?
- Has the related supplier invoice been received?
- Has the invoice been posted?
- Does the invoice match the receipt quantity and value?
- Has the receipt been reversed, returned or corrected?
- Is the remaining GRNI balance still valid?
- Does an old balance require investigation or approved correction?
The worked example on 31 August
The working tool is a GRNI report that lists every open receipt line. The example tab starts from these three goods receipts:
| Receipt | Supplier | Open GRNI | Days open | Status |
|---|---|---|---|---|
| GR-1042, 29 Aug | Supplier A | €1,000 | 2 | Invoice expected 2 Sep |
| GR-1031, 14 Aug | Supplier B | €800 | 17 | Invoice blocked, billed 100, received 80 |
| GR-0958, 28 May | Supplier C | €350 | 95 | No invoice, check for a duplicate receipt |
| Total | €2,150 | Must equal the GRNI account |
GR-1031, the receipt from Supplier B, is a quantity difference: only the 80 received units sit in GRNI while the invoice for 100 waits. GR-0958, the receipt from Supplier C, is 95 days old and needs an owner.
| Control | Amount |
|---|---|
| GRNI balance in the general ledger | €2,400 |
| Total of the GRNI report | €2,150 |
| Difference to explain | €250 |
The total is the control. It has to equal the GRNI balance in the general ledger. Here a €250 posting reached GRNI without a receipt behind it, usually a manual journal, and that is the first item to explain. The workbook has room under the difference to list such postings.
GRNI aging
The workbook spreads each open balance across age columns, according to how long it has remained unresolved:
| Age | Typical interpretation |
|---|---|
| 0–30 days | Often normal invoice timing |
| 31–60 days | Review delayed invoice or unresolved matching |
| 61–90 days | Increased reconciliation attention |
| 90+ days | Investigate whether the balance still represents a valid open receipt |
These buckets are examples rather than universal accounting rules. Change the age limits in the file to fit your supplier invoicing cycles, materiality and month-end controls.
This file comes from our guide: What Is GRNI (Goods Received Not Invoiced)? Accounting, Process and ERP Controls.