The Accounting Activities Table
 
Transaction
Group
Type *
Event
Account Name
DR/CR
Accounting 
Rule
Item Account Change
A/L 
A/L
010 
010
New Inventory Account (11XXXX) 
Old Inventory Account (11XXXX)
DR 
CR
01 
01
Warehouse Account Change
A/L 
A/L
010 
010
New inventory Account (11XXXX) 
Old Inventory Account (11XXXX)
DR 
CR
01 
01
Average Cost Adjustment
A/L 
A/L 
A/L
010 
020 
020
100
Inventory (11XXXX) 
Reserve for Inventory (32XXXX) 
Inventory Adjustment (59XXXX) 
Expense Offset (59XXXX)
DR/CR 
DR/CR 
DR/CR 
DR/CR
01 
02 
16 
11
Cycle Count Adjustment
A/L 
A/L 
A/L
010 
020 
020 
100
Inventory (11XXXX) 
Reserve for Inventory (32XXXX) 
Inventory Adjustment (59XXXX) 
Expense Offset (59XXXX)
DR/CR 
DR/CR 
DR/CR 
DR/CR
01 
02 
16 
11
Add Adjustment
A/L 
A/L 
A/L 
E
010 
020 
100 
020
Inventory (11XXXX) 
Reserve for Inventory (32XXXX) 
Exp[ense Offset (59XXXX) 
Inventory Adjustment (59XXXX)
DR 
CR 
DR 
CR
01 
02 
11 
16
Deduct Adjustment
A/L 
A/L 
A/L
020 
010 
020 
100
Reserve for Inventory (32XXXX) 
Inventory (11XXXX) 
Expense Offset (59XXXX)
DR 
CR 
DR 
CR
02 
01 
16 
11
Receipt
A/L 
A/L 
A/L
010 
020 
090
Inventory (11XXXX) 
Reserve for Inventory (32XXXX) 
Inventory Adjustment** (32XXXX)
DR 
CR 
DR/CR
01 
02 
09
Receipt Reversal
A/L 
A/L
020 
010
Reserve for Inventory (32XXXX) 
Inventory (11XXXX)
DR 
CR
02 
01
 
Transaction
Group
Type *
Event
Account Name
DR/CR
Accounting 
Rule
For Central or Issuing Warehouse:
Internal Replenishment 
(Intracompany)
A/L 
A/L 
A/L 
020 
010 
060 
Reserve for Inventory (32XXXX) 
Inventory (11XXXX) 
Storage Overhead/Markup (32XXXX)
DR 
CR 
CR
25 
21 
06
For Subsidiary or Receiving Warehouse:
A/L 
A/L 
A/L
010 
020 
090
Inventory (11XXXX) 
Reserve for Inventory (32XXXX) 
Inventory Adjustment ** (32XXXX)
DR 
CR 
DR/CR
21 
25 
24
 
Transaction
Group
Type *
Event
Account Name
DR/CR
Accounting 
Rule
For Central or Issuing Warehouse:
Internal Replenishment 
(Intercompany)
A/L 
A/L 
A/L 
A/L 
A/L
020 
010 
060 
070 
045
Reserve for Inventory (32XXXX) 
Inventory (11XXXX) 
Storage Overhead/Markup (32XXXX) 
Intercompany Receivable (17XXXX) 
Revenue (43XXXX)
DR 
CR 
CR 
DR 
CR
25 
21 
06 
22 
27
For Subsidiary or Receiving Warehouse:
A/L 
A/L 
A/L 
A/L 
A/L
010 
020 
040 
080 
090
Inventory (11XXXX) 
Reserve for Inventory (32XXXX) 
Purchases for Resale (53XXXX) 
Intercompany Payable (27XXXX) 
Inventory Adjustment ** (32XXXX)
DR 
CR 
DR 
CR 
DR/CR
21 
25 
26 
23 
24
 
Transaction
Group
Type *
Event
Account Name
DR/CR
Accounting 
Rule
For Central or Issuing Warehouse:
Transfer 
(Intracompany)
A/L 
A/L 
020 
010 
Reserve for Inventory (32XXXX) 
Inventory (11XXXX) 
DR 
CR
02 
01
For Subsidiary or Receiving Warehouse:
A/L 
A/L 
A/L
010 
020 
090
Inventory (11XXXX) 
Reserve for Inventory (32XXXX) 
Inventory Adjustment ** (32XXXX)
DR 
CR 
DR/CR
01 
02 
09
 
Transaction
Group
Type *
Event
Account Name
DR/CR
Accounting 
Rule
For Central or Issuing Warehouse:
Transfer 
(Intercompany)
A/L 
A/L 
A/L 
A/L
020 
010 
070 
045
Reserve for Inventory (32XXXX) 
Inventory (11XXXX) 
Intercompany Receivable (17XXXX) 
Revenue (43XXXX)
DR 
CR 
DR 
CR
02 
01 
07 
04
For Subsidiary or Receiving Warehouse:
 
A/L 
A/L 
A/L 
A/L 
A/L
010 
020 
040 
080 
090
Inventory (11XXXX) 
Reserve for Inventory (32XXXX) 
Purchases for Resale (53XXXX) 
Intercompany Payable (27XXXX) 
Inventory Adjustment ** (32XXXX)
DR 
CR 
DR 
CR 
DR/CR
01 
02 
04 
08 
09
 
Transaction
Group
Type *
Event
Account Name
DR/CR
Accounting 
Rule
Order Shipment/ 
Direct Issue *** 
(Intracompany)
A/L 
A/L 
A/L 
E/L 
A/L
020 
010 
060 
010 
100
Reserve for Inventory (32XXXX) 
Inventory (11XXXX) 
Storage Overhead/Markup (32XXXX) 
Usage Expense (59XXXX) 
Expense Offset (59XXXX)
DR 
CR 
CR 
DR 
CR
02 
01 
06 
15 
11
 
Transaction
Group
Type *
Event
Account Name
DR/CR
Accounting 
Rule
For Warehouse's (Issuing) Company:
Order Shipment/ 
Direct Issue*** 
(Intercompany)
A/L 
A/L 
A/L 
A/L/E 
A/L
020 
010 
060 
070 
045
Reserve for Inventory (32XXXX) 
Inventory (11XXXX) 
Storage Overhead/Markup (32XXXX) 
Intercompany Receivable (17XXXX) 
Revenue (43XXXX)
DR 
CR 
CR 
DR 
CR
02 
01 
06 
07 
19
For Customer's (Requesting) Company:
 
A/L 
E/A
210 
080/220 
Intercompany Usage Expense (53XXXX) 
Intercompany Payable (27XXXX)
DR 
CR
14 
08
 
Transaction
Group
Type *
Event
Account Name
DR/CR
Accounting 
Rule
Order Return/ 
Direct Return*** 
(Intracompany)
A/L 
A/L 
A/L 
A/L 
E/L 
A/L
010 
060 
020 
100 
010 
090
Inventory (11XXXX) 
Storage Overhead/Markup (32XXXX) 
Reserve for Inventory (32XXXX) 
Expense Offset (59XXXX) 
Usage Expense (59XXXX) 
Inventory Adjustment** (32XXXX)
DR 
DR 
CR 
DR 
CR 
DR/CR
01 
06 
02 
11 
15 
09
 
Transaction
Group
Type *
Event
Account Name
DR/CR
Accounting 
Rule
For Warehouse's (Issuing) Company:
Order Return/ 
Direct Return***  
(Intercompany)
A/L 
A/L 
A/L 
A/L 
E/A 
A/L
010 
060 
020 
045 
080/220 
090
 Inventory (11XXXX) 
Storage Overhead/Markup (32XXXX) 
Reserve for Inventory (32XXXX) 
Revenue (43XXXX) 
Intercompany Payable (27XXXX) 
Inventory Adjustment** (32XXXX)
DR 
DR 
CR 
DR 
CR 
DR/CR
01 
06 
02 
19 
07 
09
For Customer's (Requesting) Company:
A/L 
A/L/E
210 
070
Intercompany Usage Expense (53XXXX) 
Intercompany Receivable (17XXXX)
CR 
DR
14 
08
* The system will initially locate the accounting distribution associated with the first group type listed. The NCAS will then use any information associated with the second group type listed to override the defaults from the first group type. For example, for an Item Account Change transaction, the system will first locate the accounting distribution associated with event ID A010. Then the system will use the location company and center associated with the location group account to override the A010 company and center. Similarly, if a third group type is listed, the system will use any accounting information associated with the third group type to override the defaults from the second group type.

** The Inventory module makes an item value adjustment when the beginning inventory quantity is less than zero. This table shows the transactions where such an adjustment may be necessary. You must establish an Inventory Adjustment (A090) account within all your group accounts to enable the system to generate the necessary adjustment entry. The Inventory Adjustment account must be an account that will roll up to the Reserve for Inventory account for reporting purposes.

*** Order shipment and direct issues are functionally different transactions. Order shipment refers to the process of filling online orders submitted to the warehouse. Direct issues refer to the issuing of stock in response to an over-the-counter request for the item. Similarly, order returns refer to the return of items originally issued by filling a usage order. Direct returns refer to the return of items that were originally issued directly. On this table, order shipments are grouped together with direct issues and order returns with direct returns because these transactions have similar accounting implications.


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