Hello Suwatchai,
Since the rectification of this issue involves MM, we will have to follow the rectification process only through the MM process. So the below are the only process to be followed to fix this issue :-
1. Material was increased since there was no stock (through physical inventory) (Movement type 701 K)
2. Current price was updated in Info Record.
3. Cancelled the material document with movement type 412 K which get converted into 411K.
4. Updated the info record price into 0.
5. Cancel the material document with movement type 411k which get converted into 412K.
6. Reduced stock the from physical inventory (Movement type 702 K)
Please also refer the attached document where you can see that the balance got nullified material wise also. Since it involves the complete MM cycle, it is not possible to again reverse these and again do it in June 2014.. Because it will have the same impact whenever we do this rectification. Hope this clarifies. Thanks for your understanding.