#

                                    Accounting Transaction (EN)

                                           Amount (CZK)

                                            Debit (Dr)

                                            Credit (Cr)

                                                 1

Goods purchased, invoice unpaid

                                                150



                                                 2

Raw materials + freight

                                                215



                                                 3

Goods purchased for cash

                                                80



                                                 4

Customs duty paid

                                                10



                                                 5

Purchase + freight + insurance

                                                132



                                                 6

Invoice with 5% discount

                                               90,25



                                                 7

Goods returned to supplier

                                                50



                                                 8

Damaged inventory written off

                                                12



                                                 9

Sale revenue

                                                200



                                                10

Sale COGS

                                                120



                                                11

Raw materials used in production

                                                75



                                                12

Import + duties + freight

                                                117



                                                13

Insurance reimbursement

                                                 9



                                                14

Inventory surplus

                                                 3



                                                15

Inventory shortage

                                                 6



                                                16

Inventory write-down

                                                10



                                                17

Packaging materials purchased

                                                 7



                                                18

Materials returned to stock

                                                 5



                                                19

Office supplies consumed

                                                 2



                                                20

Inventory used in promotion

                                                 4



                                                21

Warehouse insurance (not inventory-related)

                                                3,5



                                                22

Goods in transit (not yet received)

                                                65



                                                23

Goods received, invoice pending

                                                95



                                                24

Expired inventory written off

                                                 8



                                                25

Inventory adjustment due to mislabeling

                                                6,5



                                                26

Revaluation due to FIFO method

                                                12



                                                27

Credit note from supplier for overcharged goods

                                                 4



                                                28

Damaged packaging partially refunded by supplier

                                                 3



                                                29

Overhead costs allocated to inventory

                                                14



                                                30

Internal transport to warehouse

                                                2,5



                                                31

Goods given to employees as benefit

                                                 7



                                                32

Inventory transferred to sample room

                                                3,5



                                                33

Inventory damaged by flood, claim filed

                                                15



                                                34

Inventory transferred between warehouses

                                                 0



                                                35

Self-manufactured inventory capitalization

                                                50



                                                36

Goods sold below cost (loss realized)

                                                100