By approving the inventory results posted the following:
Amount | Debetkonto | Credit Account |
04th Cost of sales | 01. Stock Value | 02. Stock Adjustment |
04th Product Additions | 02. Stock Adjustment | 01. Stock Value |
04th Cost of sales and recruitment
Adjusted number of times the stock value divided by inventory. Thats optællingsdiffernecer 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 is the possibility of charging the standard cost.
01. Stock Value.
Stock value is updated thus already at time of delivery. Offset account for stock write-down is therefore
The 13th Goods in transit (from stock)
Goods in transit is a specification of goods during delivery, which could then be raised as an asset along with stock valuation.
Issued 15 pieces. part-A and 6 pcs. part B from warehouse stock transfer order.
Stocks are on the A 100 before delivery and the value 95.00 dkk. and at B 20 pcs. the value 180.00 dkk.
Part A | 15 * (95.00 / 100) | 14.25 |
Part B | 6 * (180.00 / 20) | 54.00 |
04th Cost of sales | 14.25 54.00 | 68.25 |
As charged in the following way:
Account | Debit | Credit | Balance |
01. Stock Value | 68.25 | 206.75 | |
The 13th Goods in transit (from stock) | 68.25 | 68.25 |
(Auto post 20)