brazilian material ledger
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This document is property of Softtek®.This document is property of Softtek®.
Divulgation and copy is prohibited without written permission of Divulgation and copy is prohibited without written permission of Softtek®Softtek®
CopyrightCopyright 1998 - 2004 Softtek® All Rights Reserved 1998 - 2004 Softtek® All Rights Reserved
Material Ledgerwithout Work in Process
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Assets & Liabilities
P&L
Material Ledger without WIPData for Simulation: Standard Price (Raw material) R$ 10,00
Finished Product = R$ 15,00Planned rate for the activity R$ 5,00 / h
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Material Ledger without WIPData for Simulation: Standard Price (Raw material) R$ 10,00
Finished Product = R$ 15,00Planned rate for the activity R$ 5,00 / h
1 – Buy 10 pieces at R$ 13,00
(1) 100,00 (1) 130,00
(1) 30,00
Raw material Vendor
PRD or KDM
The new price is R$ 3,00 greater by unity. This difference will be posted in PRD10 x R$ 3,00 = R$ 30,00
Assets & Liabilities
P&L
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Material Ledger without WIPData for Simulation: Standard Price (Raw material) R$ 10,00
Finished Product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00
Raw material Vendor
PRD or KDM 2 – Consumption of 5 pieces(2) 50,00
(2) 50,00
Consumption of Raw Mat.
Consumption of 5 unities at standardPrice of R$ 10,00 for the production order
1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
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Material Ledger without WIPData for Simulation: Standard Price (Raw material) R$ 10,00
Finished Product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00
Raw material Vendor
PRD or KDM
(2) 50,00
(2) 50,00
Raw Mat. Consump.
3 – Worked hours allocated
Production Order
Actual Planned
Cost Center
(3) 25,00
(3) 25,00
5 worked hours pointed to the Prod. Order5 h x R$ 5,00 = R$ 25,00
2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
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Material Ledger without WIPData for Simulation: Standard Price (Raw material) R$ 10,00
Finished Product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00
Raw material Vendor
PRD or KDM
(2) 50,00
(2) 50,00
Consump. Raw Mat. Production Order
(3) 25,004 – Order appointment: 5 pieces
(4) 75,00
(4) 75,00
Finished product
Actual Planned
Cost Center
(3) 25,00
Send 5 pieces of finished prod. to stock: Standard cost by unitRaw Mat. 10,00 +Activity 5,00 /H
5 pc x 15 = R$ 75,00
1 unit of Raw Mat. Still in order R$ 15,00
3 – Worked hours allocated2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
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Material Ledger without WIPData for Simulation: Standard Price (Raw material) R$ 10,00
Finished Product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00
Raw Mat. Vendor
PRD or KDM
(2) 50,00
(2) 50,00
Consumption of Raw Mat. Production Order
(3) 25,00
(4) 75,00
(4) 75,00
Finished Product
5 – Sell 2 products
(5) 30,00
(5) 30,00
Actual Planned
Cost Center
(3) 25,00
Cost Goods Sold
Stock: 2 pc
Sell of 2 finished pieces at unitary cost of R$ 15,00
4 – Order appointment: 5 pieces3 – Worked hours allocated2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
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Material Ledger without WIPData for Simulation: Standard Price (Raw material) R$ 10,00
Finished Product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00
Raw Material Vendor
PRD or KDM
(2) 50,00
(2) 50,00
Consump. Raw Mat. Production Order
(3) 25,00
(4) 75,00
Finished Product
(5) 30,00
(5) 30,00
CGS
6 – Salary payment
Cash / Banks
(6) 30,00
(4) 75,00
(6) 30,00
Actual Planned
Cost center
(3) 25,00
5 – Sell 2 products4 – Order appointment: 5 pieces3 – Worked hours allocated2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
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Material Ledger without WIPData for Simulation: Standard Price (Raw material) R$ 10,00
Finished Product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00
Raw material Vendor
PRD or KDM
(2) 50,00
(2) 50,00
Consump. Raw Mat. Production Order
(3) 25,00
(4) 75,00
Finished product
(5) 30,00
(5) 30,00
CGS
Cash / Banks
(6) 30,00
7 – Rate revaluation, from R$ 5,00 to R$ 6,00 per hour
(7) 5,00(4) 75,00
(6) 30,00
Actual Planned
Cost Center
(3) 25,00
(7) 5,00Revaluation of actual rate and revaluation of production order referred to 5 pieces consumed.5pc x R$ 1,00 = R$ 5,00
6 – Salary payment5 – Sell 2 products
4 – Order appointment: 5 pieces3 – Worked hours allocated2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
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Material Ledger without WIPData for Simulation: Standard Price (Raw material) R$ 10,00
Finished Product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00
Raw material Vendor
PRD or KDM
(2) 50,00
(2) 50,00
Consump. Raw Mat. Prod. Order
(3) 25,00
(4) 75,00
Finished Prod.
(5) 30,00
(5) 30,00
CGS
Cash / Banks
(6) 30,00
(7) 5,00
8 – Differences calculation andOrder appropriation
(4) 75,00
(6) 30,00
Actual Planned
Cost Center
(3) 25,00
(7) 5,00
(8) 5,00(8) 5,00
7 – Rate revaluation, from R$ 5,00 to R$ 6,00 per hour
6 – Salary payment5 – Sell 2 products
4 – Order appointment: 5 pieces3 – Worked hours allocated2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
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Material Ledger without WIPData for Simulation: Standard Price (Raw material) R$ 10,00
Finished Product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00
Raw material Vendor
PRD or KDM
(2) 50,00
(2) 50,00
Consump. Raw Mat.
(4) 75,00
Finished product
(5) 30,00
(5) 30,00
CGS
Cash / Banks
(6) 30,00
(8) 5,00
9 – Single-level to multi-levelDifference of Raw Mat. consumed by Order
PRV or KDV(9) 15,00
(9) 15,00
(6) 30,00
Actual Planned
Cost Center
(3) 25,00
(7) 5,00
This operation is done only in the material ledger
closing
(3) 25,00
(7) 5,00(4) 75,00(8) 5,00
Production Order
8 – Differences calculation andOrder appropriation
7 – Rate revaluation, from R$ 5,00 to R$ 6,00 per hour
6 – Salary payment5 – Sell 2 products
4 – Order appointment: 5 pieces3 – Worked hours allocated2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
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Material Ledger without WIPData for Simulation: Standard Price (Raw material) R$ 10,00
Finished Product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00
Raw material Vendor
PRD or KDM
(2) 50,00
(2) 50,00
Consump. Raw Mat.
(4) 75,00
Finished Prod.
(5) 30,00
(5) 30,00
CGS
Cash / Banks
(6) 30,00
(7) 5,00
PRV or KDV(9) 15,00
(9) 15,00
10 – Closing postings
(10C) 12,00
(10D) 8,00
(10C)12,00(10A) 15,00
PRY(10A) 15,00
(10D) 8,00
(6) 30,00
Actual Planned
Cost Center
(3) 25,00
(7) 5,00
(10B) 15,00(10B) 15,00
Difference in finished products of raw material consumption and activity:Raw mat.: R$ 3,00Activity : R$ 1,002 products sold = R$ 4,00 X 2 = R$ 8,00
(3) 25,00
(7) 5,00(4) 75,00(8) 5,00
Production Order
9 – Single-level to multi-levelDifference of Raw Mat. consumed by Order
8 – Differences calculation andOrder appropriation
7 – Rate revaluation, from R$ 5,00 to R$ 6,00 per hour
6 – Salary payment5 – Sell 2 products
4 – Order appointment: 5 pieces3 – Worked hours allocated2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
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Material Ledger without WIPData for Simulation: Standard Price (Raw material) R$ 10,00
Finished Product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00
Raw Material Vendor
PRD or KDM
(2) 50,00
(2) 50,00
Consump. Raw Mat.
(4) 75,00
Finished Products
(5) 30,00
(5) 30,00
CGS
Cash / Banks
(6) 30,00
(7) 5,00
PRV or KDV(9) 15,00
(9) 15,00
(10C) 12,00
(10D) 8,00
(10C) 12,00(10A) 15,00
PRY(10A) 15,00
(10D) 8,00
(6) 30,00
Actual Planned
Cost Center
(3) 25,00
(7) 5,00
(10B) 15,00(10B) 15,00
(3) 25,00
(7) 5,00(4) 75,00(8) 5,00
Production Order
10 – Closing postings
9 – Single-level to multi-levelDifference of Raw Mat. consumed by Order
8 – Differences calculation andOrder appropriation
7 – Rate revaluation, from R$ 5,00 to R$ 6,00 per hour
6 – Salary payment5 – Sell 2 products
4 – Order appointment: 5 pieces3 – Worked hours allocated2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
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Material Ledger without WIPData for Simulation: Standard Price (Raw material) R$ 10,00
Finished Product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00 (2) 50,00
(2) 50,00 (4) 75,00 (5) 30,00
(5) 30,00
CGS
(6) 30,00
(7) 5,00
PRV or KDV(9) 15,00
(9) 15,00
(10C) 12,00
(10D) 8,00
(10C) 12,00(10A) 15,00
PRY (10A) 15,00
(10D) 8,00
(6) 30,00
Actual Planned
Cost center
(3) 25,00
(7) 5,00
(10B) 15,00(10B) 15,00
(3) 25,00
(7) 5,00(4) 75,00(8) 5,00
Production Order
Debit = R$ 145,00Credit = R$ 145,00
Raw Material Finished Products Cash / Banks Vendor
PRD or KDM Consump. Raw Mat.
10 – Closing postings
9 – Single-level to multi-levelDifference of Raw Mat. consumed by Order
8 – Differences calculation andOrder appropriation
7 – Rate revaluation, from R$ 5,00 to R$ 6,00 per hour
6 – Salary payment5 – Sell 2 products
4 – Order appointment: 5 pieces3 – Worked hours allocated2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
15
This document is property of Softtek®.This document is property of Softtek®.
Divulgation and copy is prohibited without written permission of Divulgation and copy is prohibited without written permission of Softtek®Softtek®
CopyrightCopyright 1998 - 2004 Softtek® All Rights Reserved 1998 - 2004 Softtek® All Rights Reserved
Material Ledgerwith Work in Process
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Material Ledger with WIP Data for Simulation: Standard Price (Raw Material) R$ 10,00
Finished product = R$ 15,00Planned rate for the activity R$ 5,00 / h
Assets & Liabilities
P&L
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Material Ledger with WIP Data for Simulation: Standard Price (Raw Material) R$ 10,00
Finished product = R$ 15,00Planned rate for the activity R$ 5,00 / h
1 – Buy 10 pieces at R$ 13,00
(1) 100,00 (1) 130,00
(1) 30,00
Raw Material Vendor
PRD or KDM
In buying the new price has an increase of R$ 3,00 by unit.This difference will be posted in PRD10 x R$ 3,00 = R$ 30,00
Assets & Liabilities
P&L
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Material Ledger with WIP Data for Simulation: Standard Price (Raw Material) R$ 10,00
Finished product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,002 – Consumption of 5 pieces
(2) 50,00
(2) 50,00
Consump. Raw Mat.
Consumption of 5 unities with standardprice of R$ 10,00 to the production order
Raw Material Vendor
PRD or KDM1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
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Material Ledger with WIP Data for Simulation: Standard Price (Raw Material) R$ 10,00
Finished product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00
Vendor
(2) 50,00
(2) 50,00
3 – Work hours allocated
Production Order
Actual Planned
Cost Center
(3) 25,00
(3) 25,00
5 work hours pointed to the order5 h x R$ 5,00 = R$ 25,00
Raw Material
PRD or KDM Consump. Raw Mat. 2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
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Material Ledger with WIP Data for Simulation: Standard Price (Raw Material) R$ 10,00
Finished product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00 (2) 50,00
(2) 50,00
(3) 25,004 – Appointing the Order: 4 pieces
(4) 60,00
(4) 60,00
Finished Product
Actual Planned
Cost Center
(3) 25,00
Deliver of 4 pieces of finished products to stock:Standard unitary cost Raw Mat. 10,00 +Activ 5,00 /H
4 pc x 15 = R$ 60,00
1 unity of Raw Mat. still in the orderR$ 15,00
Raw Material Vendor
PRD or KDM Consump. Raw Mat. Production Order
3 – Work hours allocated2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
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Material Ledger with WIP Data for Simulation: Standard Price (Raw Material) R$ 10,00
Finished product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00 (2) 50,00
(2) 50,00
(3) 25,00
(4) 60,00
(4) 60,00
5 – Sell 2 products
(5) 30,00
(5) 30,00
Actual Planned
Cost Center
(3) 25,00
CGS
Stock: 2 pc
Sell 2 finished pieces at unitary cost of R$ 15,00
Raw Material Vendor
PRD or KDM Consump. Raw Mat. Production Order
Finished Product
4 – Appointing the Order: 4 pieces3 – Work hours allocated2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
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Material Ledger with WIP Data for Simulation: Standard Price (Raw Material) R$ 10,00
Finished product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00 (2) 50,00
(2) 50,00
(3) 25,00
(4) 60,00 (5) 30,00
(5) 30,00
CGS
6 – Wages payment
Cash / Banks
(6) 30,00
(4) 60,00
(6) 30,00
Actual Planned
Cost Center
(3) 25,00
Raw Material Vendor
PRD or KDM Consump. Raw Mat. Production Order
Finished Product
5 – Sell 2 products4 – Appointing the Order: 4 pieces3 – Work hours allocated2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
23
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Material Ledger with WIP Data for Simulation: Standard Price (Raw Material) R$ 10,00
Finished product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00 (2) 50,00
(2) 50,00
(3) 25,00
(4) 60,00 (5) 30,00
(5) 30,00
CGS
(6) 30,00
7 – Rate revaluation going from R$ 5,00 to R$ 6,00 per hour
(7) 5,00(4) 60,00
(6) 30,00
Actual Planned
Cost Center
(3) 25,00
(7) 5,00
Revaluation made in the closing of Mat. LedgerWith reference to the 5 consumed pieces.5pc x R$ 1,00 = R$ 5,00
Raw Material Vendor
PRD or KDM Consump. Raw Mat. Production Order
Finished Product Cash / Banks
6 – Wages payment5 – Sell 2 products
4 – Appointing the Order: 4 pieces3 – Work hours allocated2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
24
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Material Ledger with WIP Data for Simulation: Standard Price (Raw Material) R$ 10,00
Finished product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00 (2) 50,00
(2) 50,00
(3) 25,00
(4) 60,00 (5) 30,00
(5) 30,00
CGS
(6) 30,00
(7) 5,00
8 – WIP calculation, differences andOrder Appropriation
WIP
WIP(8) 15,00
(8) 15,00
(4) 60,00
(6) 30,00
Actual Planned
Cost Center
(3) 25,00
(7) 5,00
Accounting of one productthat was not confirmed in the Order
Raw Material Vendor
PRD or KDM Consump. Raw Mat. Production Order
Finished Product Cash / Banks
7 – Rate revaluation going from R$ 5,00 to R$ 6,00 per hour
6 – Wages payment5 – Sell 2 products
4 – Appointing the Order: 4 pieces3 – Work hours allocated2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
25
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Material Ledger with WIP Data for Simulation: Standard Price (Raw Material) R$ 10,00
Finished product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00 (2) 50,00
(2) 50,00
(3) 25,00
(4) 60,00 (5) 30,00
(5) 30,00
CGS
(6) 30,00
(7) 5,00
WIP
WIP(8) 15,00
(8) 15,00
9 – Single-level to Multi-levelDifference in Raw Mat. That was consumed by the OrderPRV or KDV
(9) 15,00
(9) 15,00 (4) 60,00
(6) 30,00
Actual Planned
Cost Center
(3) 25,00
(7) 5,00
This operation is done in the material ledger closing
Raw Material Vendor
PRD or KDM Consump. Raw Mat. Production Order
Finished Product Cash / Banks
8 – WIP calculation, differences andOrder Appropriation
7 – Rate revaluation going from R$ 5,00 to R$ 6,00 per hour
6 – Wages payment5 – Sell 2 products
4 – Appointing the Order: 4 pieces3 – Work hours allocated2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
26
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Material Ledger with WIP Data for Simulation: Standard Price (Raw Material) R$ 10,00
Finished product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00 (2) 50,00
(2) 50,00
(3) 25,00
(4) 60,00 (5) 30,00 (6) 30,00
(7) 5,00
WIP
WIP(8) 15,00
(8) 15,00
PRV or KDV(9) 15,00
(9) 15,00
10 – WIP calculates and post a document then
WPAWPM
(10) 1,00(10) 3,00
PRM PRA(10) 1,00(10) 3,00
(4) 60,00
(6) 30,00
Actual Planned
Cost Center
(3) 25,00
(7) 5,00
(5) 30,00
CGS
Difference, in order, In buying raw material and activityRaw Mat. R$ 3,00 e Activ. R$ 1,00
Raw Material Vendor
PRD or KDM Consump. Raw Mat. Production Order
Finished Product Cash / Banks
9 – Single-level to Multi-levelDifference in Raw Mat. That was consumed by the Order
8 – WIP calculation, differences andOrder Appropriation
7 – Rate revaluation going from R$ 5,00 to R$ 6,00 per hour
6 – Wages payment5 – Sell 2 products
4 – Appointing the Order: 4 pieces3 – Work hours allocated2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
27
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Material Ledger with WIP Data for Simulation: Standard Price (Raw Material) R$ 10,00
Finished product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00
(1) 30,00 (2) 50,00
(2) 50,00
(3) 25,00
(4) 60,00 (5) 30,00
(5) 30,00
CGS
(6) 30,00
(7) 5,00
WIP
WIP(8) 15,00
(8) 15,00
PRV or KDV(9) 15,00
(9) 15,00
WPAWPM
(10) 1,00(10) 3,00
PRM PRA(10) 1,00(10) 3,00
11 – Closing posting
(11C) 8,00
(11D) 8,00
(11C) 8,00(11A) 15,00
PRY(11A) 15,00
(11D) 8,00
(4) 60,00
(6) 30,00
Actual Planned
Cost Center
(3) 25,00
(7) 5,00
(11E) 3,00
(11E) 3,00
(11F) 1,00
(11F) 1,00
(11B) 15,00(11B) 15,00
Differences in finished productsof raw mat. consump. and activity:Raw mat.: R$ 3,00Activity : R$ 1,002 products sold = R$ 4,00 X 2 = R$ 8,00
Raw Material Vendor
PRD or KDM Consump. Raw Mat. Production Order
Finished Product Cash / Banks
10 – WIP calculates and post a document then
9 – Single-level to Multi-levelDifference in Raw Mat. That was consumed by the Order
8 – WIP calculation, differences andOrder Appropriation
7 – Rate revaluation going from R$ 5,00 to R$ 6,00 per hour
6 – Wages payment5 – Sell 2 products
4 – Appointing the Order: 4 pieces3 – Work hours allocated2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
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Material Ledger with WIP Data for Simulation: Standard Price (Raw Material) R$ 10,00
Finished product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00(2) 50,00 (4) 60,00 (5) 30,00 (6) 30,00
WIP(8) 15,00
WPAWPM
(10) 1,00(10) 3,00
(11C) 8,00(11A) 15,00
(1) 30,00 (2) 50,00 (3) 25,00
(5) 30,00
CGS
(7) 5,00
WIP(8) 15,00
PRV or KDV(9) 15,00
(9) 15,00
PRM PRA(10) 1,00(10) 3,00
(11C) 8,00
(11D) 8,00PRY(11A) 15,00
(11D) 8,00
(4) 60,00
(6) 30,00
Actual Planned
Cost Center
(3) 25,00
(7) 5,00
(11E) 3,00
(11E) 3,00
(11F) 1,00
(11F) 1,00
(11B) 15,00(11B) 15,00
Raw Material Vendor
PRD or KDM Consump. Raw Mat. Production Order
Finished Product Cash / Banks
11 – Closing posting
10 – WIP calculates and post a document then
9 – Single-level to Multi-levelDifference in Raw Mat. That was consumed by the Order
8 – WIP calculation, differences andOrder Appropriation
7 – Rate revaluation going from R$ 5,00 to R$ 6,00 per hour
6 – Wages payment5 – Sell 2 products
4 – Appointing the Order: 4 pieces3 – Work hours allocated2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
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Material Ledger with WIP Data for Simulation: Standard Price (Raw Material) R$ 10,00
Finished product = R$ 15,00Planned rate for the activity R$ 5,00 / h
(1) 100,00 (1) 130,00(2) 50,00 (4) 60,00 (5) 30,00 (6) 30,00
WIP(8) 15,00
WPAWPM
(10) 1,00(10) 3,00
(11C) 8,00(11A) 15,00
(1) 30,00 (2) 50,00 (3) 25,00
(5) 30,00
CGS
(7) 5,00
WIP(8) 15,00
PRV or KDV(9) 15,00
(9) 15,00
PRM PRA(10) 1,00(10) 3,00
(11C) 8,00
(11D) 8,00PRY(11A) 15,00
(11D) 8,00
(4) 60,00
(6) 30,00
Actual Planned
Cost Center
(3) 25,00
(7) 5,00
(11E) 3,00
(11E) 3,00
(11F) 1,00
(11F) 1,00
(11B) 15,00(11B) 15,00
Debit = R$ 144,00Credit = R$ 144,00
Raw Material Vendor
PRD or KDM Consump. Raw Mat. Production Order
Finished Product Cash / Banks
11 – Closing posting
10 – WIP calculates and post a document then
9 – Single-level to Multi-levelDifference in Raw Mat. That was consumed by the Order
8 – WIP calculation, differences andOrder Appropriation
7 – Rate revaluation going from R$ 5,00 to R$ 6,00 per hour
6 – Wages payment5 – Sell 2 products
4 – Appointing the Order: 4 pieces3 – Work hours allocated2 – Consumption of 5 pieces1 – Buy 10 pieces at R$ 13,00
Assets & Liabilities
P&L
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Accounts Description
UMB: Posted when the new cost calculation is liberated. The difference between standard price and average price is handled in the closing period like the account PRD.
PRD: Posted when the material price operation is different of the standard price, in case of raw material and purchasing operations and in the case of finished products and semi finished products the price difference is between the activity planned value and the actual activity price.
KDM: Represented by the same PRD operation but only handling with prices differences in the second or third currencies configured in the ML. (can be used the same account of PRD)
PRV: Price differences of raw material that was consumed for the production of semi-finished and/or finished products. In the first moment the system only calculates the value to be accounted and in the moment of the closing post this operation. (Create new accounts – can utilize the PRD accounts as models)
KDV: Represented by the same PRV operation but handling only with price differences in second or third currencies configured in ML.(can be used the same PRV account)
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PRM: Difference referring to the raw material used in production order that did not go to stock, characterizing WIP (work in process).(Create new account – can be used a PRD account as model)We suggest the creation of one account only
WPM: Counterpart of PRM operation. In the closing of next period the system verifies the WIP balance that stays in the order and in the case the order has been closed the system reverses the previous document and keeps all price differences to be accounted in stock or CGS.Obs: WPM should be created as patrimonial account. We suggest the creation of one account only.
PRA: Difference referent to the activity value utilized in the production order that was not delivered to stock, characterizing WIP (work in process).(Create new account – can use PRD as model)We suggest using only one account)
WPA: Counterpart of PRA operation. In the closing of next period the system verifies the WIP balance that stays in the order and in the case the order has been closed the system reverses the previous document and keeps all price differences to be accounted in stock or CGS.Obs: WPA should be created as patrimonial account. We suggest the creation of one account only.
Accounts Description
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PRY: Accounting of price difference balance in the operations of single-level difference, multi-level or WIP, versus stock (raw material, semi-finished or finished products) or CGS in the case the materials were sold or consumed.(Create new accounts – can be used PRD accounts as models)
COC: Accounting values of outgoing materials, for selling or consuming in cost centers and these operations are not configured in the system in the material ledger to recognize each operations origin.(Creation of new accounts – can utilize PRD accounts as models)
The balance of accounts referring to operations UMB, PRD, KDM, PRV, KDV, PRM, PRA and PRY should be zero. We suggest the creation of Cost Element for all accounts used in these operations. This will be helpful in the Material Ledger analysis. Should also be created a new Cost Center for register the accounting of these accounts in CO.
All the operations registered only inside the period will have consistency in the closing process. Operations realized in the current month, with system date of the previous period can have values that could not be handled in the current period.
Accounts Description
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