Detail match cost variance, no goods in stock


Process	Interface to GL
1) Release receiving document, 1 @ 10.00	IC130
2) Detail match invoice, 1 @ 12.00 2a) with cost variance	AP175
3) Update Inventory Accounts 3a) if inventory exists 3b) if inventory does not exist	IC130
4) Pay invoice	AP170


debit	Inventory	credit	debit	PO Accrual	credit
1) 10 3a) 2			2) 10		1) 10


debit	Itm Cst Var Susp	credit	debit	AP Accrual	credit
2a) 2		3a/b) 2	4) 12		2) 12


debit	IC Cost Vari	credit	debit	Cash	credit
3b) 2					4) 12

Net Effect

If inventory exists:


debit	Inventory	credit	debit	Cash	credit
12					12

If inventory does not exist:


debit	Inventory	credit	debit	Cash	credit
10					12


debit	IC Cost Vari	credit
2