Create Cost of sales
Before you start processing documents, you need to be absolutely sure that all settings for Stock items, Cost of sales and Documents are correct.
When you first set up TurboCASH, it is important that you either enter a purchase or do a stock take-on for each stock item, before entering any invoices. By doing this you are giving TurboCASH the cost price of the stock item. The cost price is used to update the Cost of sales and Stock accounts, when an invoice is created. Therefore, if TurboCASH does not have a cost price, the cost of sales account will be updated with a zero amount. This will cause your gross profit to be over inflated. |
The required accounts and settings be absolutely correct before you proceed with purchasing and selling of trading stock items in a Set of Books. If this is not done, you may find incorrect results in TurboCASH. For example, the Cost of sales transactions may not be generated when documents are posted to the ledger or the cost of sales may be calculated at average cost in stead of latest cost, etc. |
The to “use average cost” or “latest cost”, setting is very important for calculating the value of your stock. If you are not sure whether to “use average cost” or “latest cost”, please consult with your accountant. The value of your stock can affect your profit and loss figures. |
the transactions for the Default (trading stock) stock item type is as follows:
Trading stock items (Default stock item type) |
|
Purchases (Purchase journal) |
Invoices (Sales journal) |
DR - Stock item (net cost price - Input Tax Excluded) DR - Input Tax (% of purchase price) CR - Creditor (full amount - Input Tax Included) |
DR - Debtor (full amount - Output Tax Included) CR - Sales (selling price - Output Tax Excluded) CR - Output Tax (% of selling price) |
|
Cost of sales journal |
|
DR - Cost of sales (cost price) CR - Stock (cost price) |
the transactions for Supplier returns (Credit notes received from creditors (suppliers / vendors)) are exactly the opposite than those of purchase documents (Invoices received from creditors (suppliers / vendors)).
the transactions for Credit notes (issued to debtors (customers / clients)) are exactly the opposite than those of Invoices.
Trading stock items (Default stock item type) |
|
Supplier returns (Purchase journal) |
Credit notes (Sales journal) |
DR - Creditor (full amount - Input Tax Included) CR - Stock item (cost price - Input Tax Excluded) CR - Input Tax (% of purchase price) |
DR - Sales (selling price - Output Tax Excluded) DR - Output Tax (% of selling price) CR - Debtor (full amount - Output Tax Included) |
|
Cost of sales journal |
|
DR - Stock (cost price) CR - Cost of sales (cost price) |
All other stock types (excluding the Bills of Materials (BOM) stock item type), have no cost of sales transactions.
The Bills of Materials (BOM) and the Bills of Materials (Production) (BOM (Production)) stock types, are usually linked to trading stock items (components). |