Examples of journal entries for transport costs from Order management
Example:
- Article ABC has a fixed transfer price (VVP) of €5, a sales price of €15 and a purchase price of €6.
- At the moment there is no stock, however, stock is tracked by Profit.
- Stock journalising is enabled.
- VAT 21%.
For the article, you can record transport costs and a loss percentage. The thought behind this is that the transfer price you have entered also includes a component for the transport costs and loss, in both cases per unit. Profit calculates the loss percentage on the transport costs. Suppose the transfer price is €5.50, transport costs are €1.00 and the loss percentage is 2% = €0.02 per unit, the transport costs are consequently € 0.98.
In this example, we assume that the article groups have been configured in a certain way. Please refer to the configuration of the 
article groups.
The above example results in the following journal entry.
Goods receipt:
100 units for a purchase price of € 6.00 would result in the following journal entry.
Account |
Debit |
Credit |
Stock (transfer price * quantity) |
550.00 |
|
Price difference (quantity * (purchase price - transfer price)) |
50.00 |
|
To Purchase (purchase price * quantity) |
|
498.00 |
To Transport costs (transport costs * quantity) |
|
100.00 |
To Loss (transport costs * quantity * loss%) |
|
2.00 |
For sales the journal entries will remain the same as previously indicated.
|
Directly to |