Hi..
In your case, You should correct the wrong price was
carried forward from the previous month's actual price release into the current
month using t-code “MR22”.
“MR22” Document :
1) if adjust amount > 0
DR) PRD account xxxxxxx CR) UMB account xxxxxxxx
2) if adjust amount < 0
DR) UMB account xxxxxxx CR) PRD account xxxxxxxx
“Material ledger closing document”
1) if adjust amount > 0
DR) BSX account(Stock) xxxxxxx CR) PRY account xxxxxxxx
2) if adjust amount < 0
DR) PRY account xxxxxxx CR) BSX account(Stock) xxxxxxxx
It is impossible to avoid occurring difference account.
You should consider sum of difference account(PRD,UMB,PRY) amount as a kinds of COSG.