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Please refer to the table on the next page for debit/credit information for each movement posting.
Movement IN
Movement Type | JD (Journal Debit) | JC (Journal Credit) |
Stock Purchase Order (Stock Receipt) | ||
Product Cost | Stock | GRN Accrual |
Customs Duty (CCT) Cost** | Stock | Customs Duty Recovery |
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ExCellar Purchase Order (Stock Receipt) | ||
Product Cost | Stock | ExCellar GRN |
Customs Duty (CCT) Cost** | Stock | Customs Duty Recovery |
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EP Purchase Order (Stock Receipt) | ||
Product Cost | Stock | En Primeur GRN |
Customs Duty (CCT) Cost** | Stock | Customs Duty Recovery |
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Stock Sales Order (Sales Order Credit Note)*** | ||
Product Cost (Return to Stock = True) | Stock | Cost of Sales |
Product Cost (Return to Stock = False) | Credit Note Reason Nominal A/C | Cost of Sales |
ExCellar Sales Order (ExC. Order Credit Note)*** | ||
Product Cost (Return to Stock = True) | Stock | Cost of Sales |
Product Cost (Return to Stock = False) | Credit Note Reason Nominal A/C | Cost of Sales |
EP Sales Order (EP Credit Note )*** |
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Product Cost (Return to Stock = True) | Stock | EP Cost of Sales Accrual |
Product Cost (Return to Stock = False) | Credit Note Reason Nominal A/C | EP Cost of Sales Accrual |
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Stock Adjustment (Stock Adjustment) | ||
Product Cost (Qty Moved > 0) | Stock | Cost of Sales |
**Excise Duty is not posted for Stock Receipts. Customs Duty posted when, Supplier & Product Country is not in EC and ‘Customs Duty Paid’ is ticked on the Purchase Order.
***See ‘On Costs’ at the bottom of this document.
Movement OUT
Movement Type | JD (Journal Debit) | JC (Journal Credit) |
Stock Purchase Order (PO Stock Return) | ||
Product Cost | GRN Accrual | Stock |
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ExCellar Purchase Order (PO Stock Return) | ||
Product Cost | ExCellar GRN Accrual | Stock |
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EP Purchase Order (PO Stock Return) | ||
Product Cost | EP GRN Accrual | Stock |
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Stock Sales Order (Stock Despatch) | ||
Product Cost | Cost of Sales | Stock |
Insurance Cost | Cost of Sales | Insurance Recovery |
Freight Cost | Cost of Sales | Freight Recovery |
Excise Duty Cost | Cost of Sales | Excise Duty Recovery |
Customs Duty Cost | Cost of Sales | Customs Duty Recovery |
RHD Cost | Cost of Sales | RHD Recovery |
Rent Cost | Cost of Sales | Rent Recovery |
Delivery Cost | Cost of Sales | Warehouse Delivery Recovery |
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ExCellar Sales Order (Stock Despatch) | ||
Product Cost | Cost of Sales | Stock |
Insurance Cost | Cost of Sales | Insurance Recovery |
Freight Cost | Cost of Sales | Freight Recovery |
Excise Duty Cost | Cost of Sales | Excise Duty Recovery |
Customs Duty Cost | Cost of Sales | Customs Duty Recovery |
RHD Cost | Cost of Sales | RHD Recovery |
Rent Cost | Cost of Sales | Rent Recovery |
Delivery Cost | Cost of Sales | Warehouse Delivery Recovery |
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EP Sales Order (EP Sales Order) |
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Product Cost | EP Cost of Sales Accrual | Stock |
Insurance Cost | Cost of Sales | Insurance Recovery |
Freight Cost | Cost of Sales | Freight Recovery |
Excise Duty Cost | Cost of Sales | Excise Duty Recovery |
Customs Duty Cost | Cost of Sales | Customs Duty Recovery |
RHD Cost | Cost of Sales | RHD Recovery |
Rent Cost | Cost of Sales | Rent Recovery |
Delivery Cost | Cost of Sales | Warehouse Delivery Recovery |
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Stock Transfer | ||
Insurance Cost | Stock | Insurance Recovery |
Freight Cost | Stock | Freight Recovery |
Excise Duty Cost | Stock | Excise Duty Recovery |
Customs Duty Cost | Stock | Customs Duty Recovery |
RHD Cost | Stock | RHD Recovery |
Rent Cost | Stock | Rent Recovery |
Delivery Cost | Warehouse Delivery | Warehouse Delivery Recovery |
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Stock Adjustment (Stock Adjustment) | ||
Product Cost (Qty Moved < 0) | Cost of Sales | Stock |
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On Costs
Note: ‘On costs’ (see ‘Stock Movement Types’ section in this document) are only posted when ‘Include on cost in cost of sales postings’ is ticked in the ‘Product Group’ for the Product associated with the stock movement.
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