General Ledger Effects in Purchase Orders
  PPT
General Ledger Effects in Purchase Orders
 
Function
Notes
DR / CR
Account
Defaults From
(5.13.20) or (5.5.5.11)
PO Shipper Receipts
Inventory items
DR
 
Inventory
(1.2.13)aa
 
CR
PO Receipts
(1.2.1)
 
 
CR
Applied Overhead
(1.2.1)
 
 
DR/CR
PO Price Variance
(1.2.1)
 
 
DR/CR
Purchase Gain/Loss
(Multiple currencies only)
(26.1)
 
Subcontract items, work order specified
DR
Cost of Production
(1.2.1)
 
 
CR
PO Receipts
(1.2.1)
 
 
DR
Work in Process
(16.1)
 
 
CR
Cost of Production
(1.2.1)
 
 
DR
Subcontract Usage Variance
(16.1)
 
 
CR
Work in Process
(16.1)
 
Subcontract items, work order not specified
DR
Cost of Production
(1.2.1)
 
 
CR
PO Receipts
(1.2.1)
 
Non-inventory Items
DR
Purchases
(5.7)
 
 
CR
Expensed Item Receipts
(36.1)
(5.13.7)
PO Returns
Inventory Items
DR
PO Receipts
(1.2.1)
DR
Applied Overhead
(1.2.1)
 
 
CR
Inventory
(1.2.13)aa
 
 
DR/CR
PO Price Variance
(1.2.1)
 
 
DR/CR
Purchase Gain/Loss
(Multiple currencies only)
(26.1)
 
Subcontract items, work order specified
DR
PO Receipts
(1.2.1)
 
 
CR
Work in Process
(16.1)
 
 
DR/CR
Subcontract Usage Variance
(1.2.1)
 
Subcontract items, work order not specified
DR
PO Receipts
(1.2.1)
 
 
CR
Cost of Production
(1.2.1)
 
Non-Inventory Items
DR
Expensed Item Receipts
(36.1)
 
 
CR
Purchases
(5.7)
aa The GL account defaults from the inventory item/site account in Inventory Account Maintenance if one is set up; otherwise, from Product Line Maintenance.