Inventory accounts are accounts that originate from the company balance sheet. They are accounts that are based exclusively on stocks in the balance sheet. In order to recognise assets and liabilities balance sheet accounts are therefore divided into asset and liability accounts.
Inventory accounts and automatic postings in SAP Business One
The stock account records the closing stock value, which is calculated for each Portfolio transaction is updated in SAP Business One. To support inventory transactions in different currencies, the inventory account currency must be set to "All currencies" must be set. In this mode, however, the application does not manage the account balance in foreign currency, which means that foreign currency adjustments are not possible. The balance of the Balance sheet account has no relevance for foreign currencies in this case.
Additional balance sheet accounts and their functions:
- Price difference account: This account is activated when the stock of an item is reduced to zero. It contains the difference between the transaction amount (e.g. from incoming credit notes or purchase returns) and the cumulative value of the item.
- Balance P&L contra account: This account is used for production transactions and for changes in the value of a stock account during the production process. It only applies if the Document settings (Tab Per receipt) the option "Posting with balance sheet and income statement accounts" was elected.
- Account for delivered goods: This account is used exclusively for sales transactions. It records stock deliveries if the delivery and invoicing take place in different posting periods. This account is only available if perpetual inventory management is activated.
Other accounts in inventory management:
The exact G/L account determination for automatic postings can be found under Administration > Definitions > Financial accounting > G/L account determination can be viewed here.
Gross profit calculation in SAP Business One
An item price is calculated for each stock item, which serves as the basis for the gross profit calculation. This is shown in the report Sales Analysis displayed (Report selection > Purchasing and sales > Sales analysis). The method of calculating gross profit is described in Administration > Document settings > General defined. If continuous inventory management is deactivated, the gross profit can be calculated either on the basis of price lists or the last determined purchase price.
With the add-on Versino Financial Suite provides a better overview of the balance sheet accounts, as relevant reports and analyses are provided. This makes it easier to analyse the financial data and thus ensures greater transparency in finance.
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