Solution : https://service.sap.com/sap/support/notes/77325 (SAP Service marketplace login required)
Key words : 
additional key words co13, reversal movement type, general table maintenance, movement type, table t156b, goods movement, price change, withdrawal posting, incorrect amount, reverse posting
Related Notes : 
       
| 128054 | CO13: Error in automatic goods receipt | 
| 91532 | Incorrect material costs through job CORUAFW0 | 
| 90469 | CO13: incorrect costs for goods movement reversals | 
| 84175 | Problems for reversal of a confir. w. goods move. |