The following accounting transactions are generated for a receipt. The account used for the received products is defined in the Product window. The account used for receipts that are not invoiced, is defined in the Business Partner window.
The posting rule for the Material Receipt is:
Debit: by default, use the Product Asset account from the product's accounting definition.
If, in the Warehouse's accounting definition, the Product Asset account has been completed and it fits with the Product Asset 1 or Product Asset 2 account from the product definition, then this stock account will be applied on Debit.
Credit: Use the account Receipt not invoiced.
In the case of receipt posting for documents registered in a foreign currency, the amount displayed will be in the receipt's source currency, depending on the document associated to determine the cost (order or invoice) in the Account Viewer window of the Info menu, or in the Statement of Account.
The rule used to determine the values in the currency base schema (RON), for the transactions done in another currency, is described in the following chart:
Receipt Evaluation
According to OMFP 3055, Section 8 :
point 184 row(4)
In the case of acquired goods that are linked to an invoice or Merchandise Attendance Bill, so that the invoice is expected after the receipt, the exchange rate used for records in the general ledger, is the one from the material receipt's date.
point 156 row( 2)
In the case of delays between the procurement and material receipt of products that are, most certainly, in the entity's property, you need to proceed as such:
- The goods that have arrived without an invoice are registred as entries in the warehouse both from an accounting and storage place point of view, based on the receipt and accompanying documents.
point 155
1) Owning goods with any title, as well as making economic transactions without registering is forbidden.
The goods need to be visible, both in the warehouse, as well as in the accounting documents, at the value resulted from applying the exchange rate from the date of the material receipt. No exchange rate differences for raw materials can be registered and their value cannot be modified.
The exchange rate difference that appears at the moment of invoice registration will be written in the 665/765 account.