MO-0015Confirmed, on the shop floor
No journal entryConfirming creates the work orders, and the shop floor keeps their minutes. Materials and labour reach the books when the order completes, so no work-in-progress account is used.
Starting, pausing and finishing a step post nothing either.
MO-001548 gift boxes completed
Manufacturing order completed
7 Oct 2026, materials at their own cost
| Account | Debit | Credit |
| 1143Finished Goods, 48 gift boxes | 1,320.00 | |
| 1141Raw Materials, Khalas dates | | 864.00 |
| 1141Raw Materials, printed boxes | | 206.40 |
| 1141Raw Materials, satin ribbon | | 57.60 |
| 6990Miscellaneous Expenses, labour absorbed | | 192.00 |
| Balanced | 1,320.00 | 1,320.00 |
The gift box has its own inventory account, 1143 Finished Goods; without one, both sides post to 1141. Labour goes to each work centre’s expense account, or 6990 if it has none.
UB-0002Two boxes unbuilt
| Account | Debit | Credit |
| 1141Raw Materials, dates back | 36.00 | |
| 1141Raw Materials, ribbon back | 2.40 | |
| 5920Inventory Shrinkage, 2 printed boxes | 8.60 | |
| 6990Miscellaneous Expenses, labour back | 8.00 | |
| 1143Finished Goods, 2 gift boxes | | 55.00 |
| Balanced | 55.00 | 55.00 |
Written-off parts go to the inventory loss account. Goods that left stock at another value post the difference as a loss or gain.