Hi Swastik,
Might be my language is not as per CO consultant. Let me try toexplain your requirement. Hope you meant the below screen shot.
Initially when you will be releasing the order target cost will be there. It means the theoretical cost. No balance will be there as goods movement has not happened. Now when you do GI r material cost will be booked (material cost), activity cost will be booked. As well CO will put the overhead cost, business process cost. Once these are done you will see order with positive value. So cost is debited.
Once you do GR order will be credited. In actual case the debit and credit is not same as for raw material we are using moving avg price.
Now you can see the balance. To settle the balance the order status should be CNF and DLV and settlemet has to run. The excess/less cost will be posted to FI and then COPA. Again the balance will be 0.
Regards,
Krishnendu.