8000 [FIX] valuation_methods_anglo_saxon: Correct valuation-chart + use do… · newtogithub/documentation-user@bb2a946 · GitHub
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[FIX] valuation_methods_anglo_saxon: Correct valuation-chart + use dollars
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‎_static/coa-valuation-anglo-saxon.js

Lines changed: 25 additions & 16 deletions
Original file line numberDiff line numberDiff line change
@@ -156,12 +156,14 @@
156156
ACCOUNTS_RECEIVABLE: { code: 13100, label: "Accounts Receivable" },
157157
STOCK: { code: 14000, label: "Inventory" },
158158
RAW_MATERIALS: { code: 14100, label: "Raw Materials Inventory" },
159+
STOCK_OUT: { code: 14600, label: "Goods Issued Not Invoiced" },
159160
TAXES_PAID: { code: 19000, label: "Deferred Tax Assets" }
160161
};
161162
var LIABILITIES = {
162163
code: 2,
163164
label: "Liabilities",
164165
ACCOUNTS_PAYABLE: { code: 21000, label: "Accounts Payable" },
166+
STOCK_IN: { code: 23000, label: "Goods Received Not Purchased" },
165167
TAXES_PAYABLE: { code: 26200, label: "Deferred Tax Liabilities" }
166168
};
167169
var EQUITY = {
@@ -177,10 +179,9 @@
177179
var EXPENSES = {
178180
code: 5,
179181
label: "Expenses",
180-
PURCHASED_GOODS: { code: 51000, label: "Purchased Goods" },
181-
PURCHASED_SERVICES: { code: 52000, label: "Purchased Services" },
182-
INVENTORY_VARIATIONS: { code: 58000, label: "Inventory Variations" },
183-
OTHER_OPERATING_EXPENSES: { code: 59000, label: "Other Operating Expenses" },
182+
GOODS_SOLD: { code: 51100, label: "Cost of Goods Sold" },
183+
MANUFACTURING_OVERHEAD: { code: 52000, label: "Manufacturing Overhead" },
184+
PRICE_DIFFERENCE: { code: 53000, label: "Price Difference" }
184185
};
185186
var categories = Immutable.fromJS([ASSETS, LIABILITIES, EQUITY, REVENUE, EXPENSES], function (k, v) {
186187
return Immutable.Iterable.isIndexed(v)
@@ -210,46 +211,54 @@
210211
purchase = 52,
211212
purchase_tax = 52 * 0.09;
212213
var operations = Immutable.fromJS([{
213-
label: "Vendor Invoice (PO $50, Invoice $50)",
214+
label: "Supplier Invoice (PO $50, Invoice $40)",
214215
operations: [
215-
{account: EXPENSES.PURCHASED_GOODS.code, debit: constant(50)},
216+
{account: LIABILITIES.STOCK_IN.code, debit: constant(50)},
216217
{account: ASSETS.TAXES_PAID.code, debit: constant(50 * 0.09)},
217218
{account: LIABILITIES.ACCOUNTS_PAYABLE.code, credit: constant(50 * 1.09)},
218219
]
219220
}, {
220-
label: "Vendor Goods Reception (PO $50, Invoice $50)",
221+
label: "Supplier Goods Reception (PO $50, Invoice $50)",
221222
operations: [
222-
{account: EXPENSES.INVENTORY_VARIATIONS.code, credit: constant(50)},
223+
{account: LIABILITIES.STOCK_IN.code, credit: constant(50)},
223224
{account: ASSETS.STOCK.code, debit: constant(50)},
224225
]
225226
}, {
226-
label: "Vendor Invoice (PO $48, Invoice $50)",
227+
label: "Supplier Invoice (PO $48, Invoice $50)",
227228
operations: [
228-
{account: EXPENSES.PURCHASED_GOODS.code, debit: constant(48)},
229+
{account: EXPENSES.PRICE_DIFFERENCE.code, debit: constant(2)},
230+
{account: LIABILITIES.STOCK_IN.code, debit: constant(48)},
229231
{account: ASSETS.TAXES_PAID.code, debit: constant(50 * 0.09)},
230232
{account: LIABILITIES.ACCOUNTS_PAYABLE.code, credit: constant(50 * 1.09)},
231233
]
232234
}, {
233-
label: "Vendor Goods Reception (PO $48, Invoice $50)",
235+
label: "Supplier Goods Reception (PO $48, Invoice $50)",
234236
operations: [
235-
{account: EXPENSES.INVENTORY_VARIATIONS.code, credit: constant(48)},
237+
{account: LIABILITIES.STOCK_IN.code, credit: constant(48)},
236238
{account: ASSETS.STOCK.code, debit: constant(48)},
237239
]
238240
}, {
239-
label: "Customer Invoice ($100 + 9% tax)",
241+
label: "Customer Invoice",
240242
operations: [
241243
{account: ASSETS.ACCOUNTS_RECEIVABLE.code, debit: constant(total)},
242-
{account: EXPENSES.PURCHASED_GOODS.code, debit: constant(cor)},
244+
{account: EXPENSES.GOODS_SOLD.code, debit: constant(cor)},
243245
{account: REVENUE.SALES.code, credit: constant(sale)},
244-
{account: EXPENSES.INVENTORY_VARIATIONS.code, credit: constant(cor)},
246+
{account: ASSETS.STOCK_OUT.code, credit: constant(cor)},
245247
{account: LIABILITIES.TAXES_PAYABLE.code, credit: constant(tax)}
246248
]
247249
}, {
248250
label: "Customer Shipping",
249251
operations: [
250-
{account: EXPENSES.INVENTORY_VARIATIONS.code, debit: constant(cor)},
252+
{account: ASSETS.STOCK_OUT.code, debit: constant(cor)},
251253
{account: ASSETS.STOCK.code, credit: constant(cor)}
252254
]
255+
}, {
256+
label: "Production Order",
257+
operations: [
258+
{account: ASSETS.STOCK.code, debit: constant(50)},
259+
{account: EXPENSES.MANUFACTURING_OVERHEAD.code, debit: constant(2)},
260+
{account: ASSETS.RAW_MATERIALS.code, credit: constant(52)}
261+
]
253262
}]);
254263
function constant(val) {return function () { return val; };}
255264
var zero = constant(0);

‎inventory/management/reporting/valuation_methods_anglo_saxon.rst

Lines changed: 70 additions & 70 deletions
Original file line numberDiff line numberDiff line change
@@ -31,31 +31,31 @@ Standard Price
3131
- Delta Value
3232
- Inventory Value
3333
* -
34-
- €10
34+
- $10
3535
- 0
3636
-
37-
- €0
38-
* - Receive 8 Products at €10
39-
- €10
37+
- $0
38+
* - Receive 8 Products at $10
39+
- $10
4040
- 8
41-
- +8*€10
42-
- €80
43-
* - Receive 4 Products at €16
44-
- €10
41+
- +8*$10
42+
- $80
43+
* - Receive 4 Products at $16
44+
- $10
 10000
4545
- 12
46-
- +4*€10
47-
- €120
46+
- +4*$10
47+
- $120
4848
* - Deliver 10 Products
49-
- €10
49+
- $10
5050
- 2
51-
- | -10*€10
51+
- | -10*$10
5252
|
53-
- €20
54-
* - Receive 2 Products at €9
55-
- €10
53+
- $20
54+
* - Receive 2 Products at $9
55+
- $10
5656
- 4
57-
- +2*€10
58-
- €40
57+
- +2*$10
58+
- $40
5959

6060
**Standard Price** means you estimate the cost price based
6161
on direct materials, direct labor and manufacturing overhead
@@ -76,31 +76,31 @@ Average Price
7676
- Delta Value
7777
- Inventory Value
7878
* -
79-
- €0
79+
- $0
8080
- 0
8181
-
82-
- €0
83-
* - Receive 8 Products at €10
84-
- €10
82+
- $0
83+
* - Receive 8 Products at $10
84+
- $10
8585
- 8
86-
- +8*€10
87-
- €80
88-
* - Receive 4 Products at €16
89-
- €12
86+
- +8*$10
87+
- $80
88+
* - Receive 4 Products at $16
89+
- $12
9090
- 12
91-
- +4*€16
92-
- €144
91+
- +4*$16
92+
- $144
9393
* - Deliver 10 Products
94-
- €12
94+
- $12
9595
- 2
96-
- | -10*€12
96+
- | -10*$12
9797
|
98-
- €24
99-
* - Receive 2 Products at €6
100-
- €9
98+
- $24
99+
* - Receive 2 Products at $6
100+
- $9
101101
- 4
102-
- +2*€6
103-
- €36
102+
- +2*$6
103+
- $36
104104

105105
The **Average Price** method recomputes the cost price as a receipt order
106106
has been processed, based on prices defined in tied purchase orders:
@@ -131,31 +131,31 @@ FIFO
131131
- Delta Value
132132
- Inventory Value
133133
* -
134-
- €0
134+
- $0
135135
- 0
136136
-
137-
- €0
138-
* - Receive 8 Products at €10
139-
- €10
137+
- $0
138+
* - Receive 8 Products at $10
139+
- $10
140140
- 8
141-
- +8*€10
142-
- €80
143-
* - Receive 4 Products at €16
144-
- €12
141+
- +8*$10
142+
- $80
143+
* - Receive 4 Products at $16
144+
- $12
145145
- 12
146-
- +4*€16
147-
- €144
146+
- +4*$16
147+
- $144
148148
* - Deliver 10 Products
149-
- €16
149+
- $16
150150
- 2
151-
- | -8*€10
152-
| -2*€16
153-
- €32
154-
* - Receive 2 Products at €6
155-
- €11
151+
- | -8*$10
152+
| -2*$16
153+
- $32
154+
* - Receive 2 Products at $6
155+
- $11
156156
- 4
157-
- +2*€6
158-
- €44
157+
- +2*$6
158+
- $44
159159

160160
For **Real Price** (FIFO, LIFO, FEFO, etc), the costing is further
161161
refined by the removal strategy set on the warehouse location
@@ -184,31 +184,31 @@ LIFO (not accepted in IFRS)
184184
- Delta Value
185185
- Inventory Value
186186
* -
187-
- €0
187+
- $0
188188
- 0
189189
-
190-
- €0
191-
* - Receive 8 Products at €10
192-
- €10
190+
- $0
191+
* - Receive 8 Products at $10
192+
- $10
193193
- 8
194-
- +8*€10
195-
- €80
196-
* - Receive 4 Products at €16
197-
- €12
194+
- +8*$10
195+
- $80
196+
* - Receive 4 Products at $16
197+
- $12
198198
- 12
199-
- +4*€16
200-
- €144
199+
- +4*$16
200+
- $144
201201
* - Deliver 10 Products
202-
- €10
202+
- $10
203203
- 2
204-
- | -4*€16
205-
| -6*€10
206-
- €20
207-
* - Receive 2 Products at €6
208-
- €8
204+
- | -4*$16
205+
| -6*$10
206+
- $20
207+
* - Receive 2 Products at $6
208+
- $8
209209
- 4
210-
- +2*€6
211-
- €32
210+
- +2*$6
211+
- $32
212212

213213
For **Real Price** (FIFO, LIFO, FEFO, etc), the costing is further
214214
refined by the removal strategy set on the warehouse location

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