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| Warning |
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Any adjustment of the inventory valuation related to an inventory count is communicated to a controller (plant, function or business) who must validate based on memorandum of inventory and ensure proper accounting record. When systems are set up in a way that links automatically counting and postings, compensating a posteriori control is implemented. |
accounting Accounting of physical inventory adjustment so that is will be reported in BFC in the relevant balance sheet account(s) under subtotal A300 Inventories against R27900 Miscellaneous production cost