General ledger (GL) transactions are created automatically by Shop Floor Control with a prefix of WO. Shop Floor Control uses Department Maintenance to identify accounts for GL posting. These accounts are labor, burden, cost of production, and labor variances. During operation completion, there is an option to complete previous operations. If this option is selected, all previously unreported operations are posted using standard labor hours.

All transactions are created using the standard setup and labor rates from the work center. Burden is posted using the standard burden rates for the work center. Labor costs are posted to the WIP account/cost center. down time and non-productive labor post to the Cost of Production account/cost center. The GL accounts are taken from the department of the work center. If variances are calculated at shop floor control, then labor usage and burden usage variances are calculated.

The following table provides more detailed information on GL effects.