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Production Accounts Clarification

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Guys,

 

I need some detail description against all these below Production Accounts and their behavior. Mostly for  Issue and Issue Offset accounts  & Receipt and Receipt Offset accounts

 

Correct me if am wrong for below 2 Accounts:

 

 1.       Picking List and Picking List offset accounts

 

As the materials are consumed, they are posted to both the Picking list issue account and the Picking list offset account.

 

2.       Report As Finished and Report as Finished offset accounts 

 

The estimated cost of production will be posted to these accounts when the production order is reported as finished.

 

Costing Voucher - This will post the Actual consumption and Inventory Costs when the production order is completed - Ended

 

 

Need Clarification for below accounts with Example:

 

 3. Issue and Issue Offset accounts 

 

Mostly the Inventory Account will be DR but What account will be CR & Why??

 

4. Receipt and Receipt Offset account 

what will be DR and CR here while END the Pro Order. 

 

I need to understand whether these above 2 accounts will be net off against WIP or not??? If not then what will be the conclusion..

 

Comprehensive feedback will be highly appreciated.

 

Thank You.

 


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