| No | Posting type | Description | Dr | Cr |
|---|---|---|---|---|
| A | Purchase, accrual | Purchase amount | 100.00 | |
| B | Cost of purchased materials received | Standard cost (inventory control account) | 80.00 | |
| C | Purchase price variance | A-B | 20.00 |
| No | Posting type | Description | Dr | Cr |
|---|---|---|---|---|
| A | Purchase, accrual | Product receipt reversal | 100.00 | |
| B | Cost of purchased materials received | Product receipt reversal (inventory control account) | 80.00 | |
| C | Cost of purchased materials invoiced | Standard cost (inventory control account) | 80.00 | |
| D | Vendor balance | Purchase amount | 100.00 |
| No | Posting type | Description | Dr | Cr |
|---|---|---|---|---|
| A | Cost of goods sold, delivered | Standard cost | 80.00 | |
| B | Cost of units, delivered | Standard cost (inventory account) | 80.00 |
| No | Posting type | Description | Dr | Cr |
|---|---|---|---|---|
| A | Cost of goods sold, delivered | Packing slip reversal | 80.00 | |
| B | Cost of units, delivered | Packing slip reversal | 80.00 | |
| C | Cost of units, invoiced | Standard cost | 80.00 | |
| D | Cost of goods sold, invoiced | Standard cost (inventory control account) | 80.00 | |
| E | Sales order revenue | Sales amount | 150.00 | |
| F | Customer balance | Sales amount | 150.00 |
| No | Posting type | Description | Dr | Cr |
|---|---|---|---|---|
| A | Estimated cost of materials consumed, WIP | RM Standard cost | 80.00 | |
| B | Estimated cost of materials consumed | RM Standard cost (inventory account) | 80.00 |
| No | Posting type | Description | Dr | Cr |
|---|---|---|---|---|
| A | Estimated manufactured cost | FG Standard cost (inventory account) | 100.00 | |
| B | Estimated manufactured cost, WIP | FG Standard cost | 100.00 |
| No | Posting type | Description | Dr | Cr |
|---|---|---|---|---|
| A | Estimated cost of materials consumed, WIP | Picking list reversal | 80.00 | |
| B | Estimated cost of materials consumed | Picking list reversal | 80.00 | |
| C | Estimated manufactured cost | RAF reversal | 100.00 | |
| D | Estimated manufactured cost, WIP | RAF reversal | 100.00 | |
| E | Cost of materials consumed | RM standard cost | 80.00 | |
| F | Cost of materials consumed, WIP | RM standard cost | 80.00 | |
| G | Manufactured cost, WIP | RM standard cost | 80.00 | |
| H | Manufactured cost | FG standard cost | 100.00 | |
| I | Production substitution variance | 20.00 |