Purchase Order Delivery

Delivery of goods on the basis of an already priced sales order so that only an approval of the supplied number and depreciation of the store.

By acceptance of delivery charged to the following:

Amount

Debetkonto

Credit Account

04th Cost of sales

15th Shipped not invoiced

01. Stock Value

04th Cost of sales.

Courtesy number multiplied by stock value divided by inventory. Dvsvareforbrug charged with an estimated weighted average cost and not an updated cost. The cost exists only as long as there is a stock.

If the store is no inventory management, ie accepting a negative inventory, will cost at o or negative stock will be calculated based on replacement cost from the main supplier, net of both line and order discount converted at current exchange rate attributed repatriation costs.

There are options on individual stocks to drive with solid coverage, so that product consumption calculated from selling price adjusted for both line and order discount converted at current exchange rate.

There is the possibility of charging the standard cost.

01. Stock Value.

Stock value is updated so already at delivery, whereas the goods sold and selling only updated when billing. Offset account for stock write-down is therefore

22nd Shipped not billed.

Shipped not invoiced is a specification of goods during delivery, or products made in committee and may thus be raised as an asset along with stock value.

Example

It prints a delivery note and delivered 15 pieces. from stock.

Stocks are 100 before delivery and the value 95.00 dkk.

04th Cost of sales

15 * (95.00 / 100)

14.25

As charged in the following way:

Account

Debit

Credit

Balance

01. Stock Value

14.25

80.75

22nd Shipped not invoiced

14.25

14.25

At the same warrant issued 10. before the billing, but stocks have since risen to 250 with a value of 300.00 USD.

04th Cost of sales

10 * (300.00 / 250)

12.00

As charged in the following way:

Account

Debit

Credit

Balance

01. Stock Value

12.00

288.00

22nd Shipped not invoiced

12.00

26.25

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