To post GL Impact on Item Receipts created from Return Authorization (stand alone), simply enter an amount on the Override Rate field (item level) on the item receipt. The impact would be computed based on the entered value multiplied by the quantity received.
If the Item Receipt is created from Return Authorization that is also created from Sales Order or Invoice, the amount to be reflected as its GL Impact will be equivalent to the amount posted on the Item Fulfillment unless Override Rate is filled with an amount other than the cost on the item fulfillment.
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