Am Samstag, 11. April 2015 13:00:05 UTC+2 schrieb Cédric Krier: > > > > From the description in the blueprint it sounds like > > account_stock_continental reflects a standard priced material, while > > account_stock_anglosaxon reflects a variable priced material? > > I don't realy understand what you mean but the big difference between > both is that for anglo-saxon, you book the cost of goods sold. So as it > is on sold, you don't know excatly the cost of the particular product > sold but you have the cost price which is probably an average. > So if we update the cost price of such product afterward it is sold, we > need to correct the cost of goods sold already registered. > > Then we are roughly on the same page. If you have a a standard priced material, any subsequent charge goes to a price difference account. Your COGS at time of sales is the standard price, and does not change due to the sub. charge. So far, so easy. Now for the variable priced material. Here the material price changes with every goods receipt due to different purchase price, and potentially due to planned or unplanned delivery costs / customs / whatever. When the material is sold, the COGS is the (variable) material price at the time of sales. Now, what happens at a subsequent charge? I think you need to consider for which quantity of material the subsequent charge applies: If the quantity is still on stock, fine, you can recalculate accordingly. If not, only the amount that relates to the stock is charged to the stock, the rest goes to the price difference account.
You should not change posted documents afterwards. If a product was sold for a certain COGS, you can revert the sale, but should not alter financial postings behind the sale. This is against compliance rules. The approach described above should solve the problem
