Internal receiving of goods in the form of inventory excesses can also be posted as a reversal of costs (material consumption) and a reversal of already posted reductions of the stock of goods.

For accounts used for posting of this kind, select the K - Credit Side Only option in the Posting field. This will use the account settings for an individual item type as posts of negative reversals in the same accounts and on the same side as specified in the settings.

Example:

When an inventory count is taken on 24.9.10, the company determines an excess of 1 piece of an item with a valuation price of 6 EUR. The company concludes that the excess is the result of issuing the incorrect quantity of goods.

It decides that the determined excess represents a reversal of the value of already posted costs stemming from the purchase value of the sold goods and also increases the value of stock of this item. This way, the book value of the stock is reconciled with the value of stock in material accounting.

1. Inventory excess document type

Set the account settings for posting material consumption so that:

• The D - Debit posting side is selected;
• The account for debit posting will be the stock account - because the debit posting side has been selected, the entry will be to the debit side.
• The account for the contra entry will be the cost account - because the debit posting side has been selected, the entry will be to the debit side with a reversal.

2. Post