The following describes the accounting transactions the system creates when you return goods from the non-conforming stock to your supplier.
Prerequisites
| Quantity on non-conforming stock | 5 |
| Returned quantity | 5 |
| Purchase price | 40.00 |
| Cost on non-conforming stock | 35.00 |
Created transactions
| Transaction type | Description | Amount Debit |
Amount Credit |
Calculation/Result/Additional info | |
|---|---|---|---|---|---|
| 941 | Non-conforming stock value | 175.00 |
This transaction decreases the non-conforming stock value, using the cost price in the Non-conformity certificate. |
||
| 931 | Return to supplier | 200.00 |
This transaction is the return value which normally is accounted on a purchase account in Financials. |
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| 948 | Gain/loss returned goods non-conf. stock | 25.00 |
This transaction accounts the difference between the cost value in the Non-conformity certificate file and the purchase value. This amount can, for example, be accounted on the same account as the non-conformity stock value in Financials. Note: If you account the transaction type 948 on the same account as the 941 transaction type, you can never reconcile the Non-conforming stock valuation list in Distribution, with the amount of this non-conforming stock account in Financials. In this example, the non-conforming stock valuation list would show 0 pieces (nothing left in stock), i.e. amount 0.00. The account in Financials would show the amount -25.00. |