Hi raj,
GOODS RECEIPT ENTRY if Delivery cost is there
INVENTORY DR
GR/IR CLG CR
DC CLG CR
That means Delivery cost will be loaded on Inventory
If you have not done MIRO for Delivery Cost ,Delivery cost clearing account will not be cleared.
If you dont want to post MIRO then cancel delivery cost in MR11 .
If Inventory for that qty is there value will be credited to Inventory a/c . If Inventory is not there Value will be credited to price difference account.
You can clear Delivery cost clearing account in F.13
F.13 clears clearing accouts if debit and credit would be equal. that is it will transfer gl line items from open items to cleared items
Krishna