|
Function
|
Name
|
Notes
|
DR
CR |
Account
|
Defaults From
|
|
(18.22.5.11)
|
Sub Shipper Issue
|
||||
|
|
|
Unplanned issues for containers.
|
DR
CR |
Cost of Production
Inventory |
(1.2.1)
(1.2.1) |
|
|
|
For previous nonmilestone operations: Issue components.
|
DR
CR CR |
WIP
Inventory Material Rate Variance |
(1.2.1)
(1.2.1) (1.2.1)/(36.1) |
|
|
|
Earned labor and burden.
|
DR
DR DR DR CR CR |
WIP
Labor Rate Variance Burden Rate Variance Method Change Variance Labor Burden |
(1.2.1)
(14.1)/(36.1) (14.1)/(36.1) (1.2.1) (14.1)/(36.1) (14.1)/(36.1) |
|
(18.22.9)
|
Post Accumulated Usage Variances
|
||||
|
|
|
Post floorstock expense.
|
DR
CR |
WIP
Floorstock Expense |
(1.2.1)
(1.2.1) |
|
|
|
Post component material usage variance.
|
DR
CR |
WIP
Material Usage Variance |
(1.2.1)
(1.2.1) |
|
|
|
Post WIP material scrap usage variance.
|
DR
CR |
Scrap
WIP |
(1.2.1)/(36.1)
(1.2.1) |
|
|
|
Post run labor usage variance.
|
DR
CR |
Labor Usage Variance
WIP |
(14.1)/(36.1)
(1.2.1) |
|
|
|
Post run labor burden usage variance.
|
DR
CR |
Burden Usage Variance
WIP |
(14.1)/(36.1)
(1.2.1) |
|
|
|
Post setup labor usage variance.
|
DR
CR |
Labor Usage Variance
WIP |
(14.1)/(36.1)
(1.2.1) |
|
|
|
Post setup labor burden usage variance.
|
DR
CR |
Burden Usage Variance
WIP |
(14.1)/(36.1)
(1.2.1) |
|
Post subcontract usage variance.
|
DR
CR |
Subcontract Usage Variance
WIP |
(1.2.1)
(1.2.1) |
||
|
(18.22.10)
|
Cumulative Order Close
|
||||
|
|
|
Post accumulated usage variances.
(Refer to 18.22.9, above.) |
|
|
|
|
|
|
Post WIP value to scrap account or WIP Transfer account.
|
DR
CR |
Scrap/Transfer
WIP |
(1.2.1)
(18.22.24)
(1.2.1) |
|
|
|
If transfer, reinstate WIP value.
|
DR
DR CR |
WIP
Method Change Variance Scrap/Transfer |
(1.2.1)
(1.2.1) (1.2.1)\ (18.22.24)
|
|
(18.22.13)
|
Backflush Transaction
|
||||
|
|
|
Issue components.
|
DR
CR CR |
WIP
Inventory Material Rate Variance |
(1.2.1)
(1.2.1) (1.2.1)/(36.1) |
|
|
|
Actual + earned labor and burden.
|
DR
DR DR DR CR CR |
WIP
Labor Rate Variance Burden Rate Variance Method Change Variance Labor Burden |
(1.2.1)
(14.1)/(36.1) (14.1)/(36.1) (1.2.1) (14.1)/(36.1) (14.1)/(36.1) |
|
|
|
Material receipts.
|
DR
DR CR CR |
Inventory
Overhead WIP Method Change Variance |
(1.2.1)/(36.1)
(1.2.1) (1.2.1) (1.2.1) |
|
(18.22.14)
|
Run Labor Transaction
|
||||
|
|
|
Actual labor and burden.
|
DR
DR DR DR CR CR |
WIP
Labor Rate Variance Burden Rate Variance Method Change Variance Labor Burden |
(1.2.1)
(14.1)/(36.1) (14.1)/(36.1) (1.2.1) (14.1)/(36.1) (14.1)/(36.1) |
|
(18.22.15)
|
Setup Labor Transaction
|
||||
|
|
|
Actual labor and burden.
|
DR
DR DR DR CR CR |
WIP
Labor Rate Variance Burden Rate Variance Method Change Variance Labor Burden |
(1.2.1)
(14.1)/(36.1) (14.1)/(36.1) (1.2.1) (14.1)/(36.1) (14.1)/(36.1) |
|
(18.22.17)
|
Rework Transaction
|
||||
|
|
|
Actual labor and burden.
|
DR
DR DR DR CR CR |
WIP
Labor Rate Variance Burden Rate Variance Method Change Variance Labor Burden |
(1.2.1)
(14.1)/(36.1) (14.1)/(36.1) (1.2.1) (14.1)/(36.1) (14.1)/(36.1) |
|
|
|
Issue components.
|
DR
CR CR |
WIP
Inventory Material Rate Variance |
(1.2.1)
(1.2.1) (1.2.1)/(36.1) |
|
(18.22.19)
|
Move Transaction
|
||||
|
|
|
Material receipts.
|
DR
DR CR CR |
Inventory
Overhead WIP Method Change Variance |
(1.2.1)/(36.1)
(1.2.1) (1.2.1) (1.2.1) |
|
(18.22.20)
|
Down Time Transaction
|
||||
|
|
|
Actual labor.
|
DR
CR |
Cost of Production
Labor |
(14.1)/(36.1)
(14.1)/(36.1) |
|
(18.22.21)
|
Wip Adjust Transaction
|
||||
|
|
|
Value of WIP being adjusted.
|
DR
CR |
WIP
Inventory Discrepancy |
(1.2.1)
(1.2.1)/(36.1) |
|
(18.22.22)
|
Non-productive Labor Feedback
|
||||
|
|
|
Actual labor.
|
DR
CR |
Cost of Production
Labor |
(14.1)/(36.1)
(14.1)/(36.1) |