Supplier invoice entry types

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During posting, Supplier invoice makes records in the Accounting entries data register. Each record has its own “entry type” that describes how the posted document changes company's assets, liabilities, income and expenses. The table below shows all entry types of Supplier invoice, conditions for them, the corresponding change and complete list of record details.

#	Entry type	Conditions	Corresponding change in assets, liabilities, income and expenses	Complete list of record details
1	Inventory - Accounts payable	A record with this entry type is made when a company registers a supplier invoice that increases the quantity or cost of inventory in a warehouse.	Increase in Inventory cost or quantity Increase in Deductible VAT (VAT input), if VAT is applicable Increase in Accounts payable (debt to the supplier)	General and VAT details Debit details for inventory Credit details for accounts payable Quantity, amounts, and taxes
2	Goods invoiced not received - Accounts payable	A record with this entry type is made when a supplier invoice is registered before the goods delivery.	Increase in Goods invoiced not received from supplier Increase in Deductible VAT (VAT input), if VAT is applicable Increase in Accounts payable (debt to the supplier)	General and VAT details Debit details for inventory Credit details for accounts payable Quantity, amounts, and taxes
3	Goods received not invoiced - Accounts payable	A record with this entry type is made when a supplier invoice is registered after the goods delivery.	Decrease in Goods received not invoiced Increase in Deductible VAT (VAT input), if VAT is applicable Increase in Accounts payable (debt to the supplier)	General and VAT details Debit details for inventory Credit details for accounts payable Quantity, amounts, and taxes
4	Goods received not invoiced - Discrepancy cost	A record with this entry type is made when a supplier invoice is registered after the goods delivery and Goods received not invoiced balance is overstated.	Decrease in Goods received not invoiced Increase in Income	General and VAT details Debit details for inventory No Credit details for discrepancy cost Amount
5	Discrepancy cost - Accounts payable	A record with this entry type is made when a supplier invoice is registered after the goods delivery and Goods received not invoiced balance is understated.	Increase in Expenses Increase in Accounts payable (debt to the supplier)	General and VAT details No Debit details for discrepancy cost Credit details for accounts payable Amounts
6	Expenses - Accounts payable	A record with this entry type is made when a company registers a supplier invoice for a provided service that is recognized as an expense.	Increase in Expenses Increase in Deductible VAT (VAT input), if VAT is applicable Increase in Accounts payable (debt to the supplier)	General, tax, and product details Debit details for an expense Credit details for accounts payable Quantity, amounts, and taxes
7	Manufacturing overheads - Accounts payable	A record with this entry type is made when a company registers a supplier invoice for a provided service that is recognized as a manufacturing overhead.	Increase in Manufacturing overheads Increase in Deductible VAT (VAT input), if VAT is applicable Increase in Accounts payable (debt to the supplier)	General, tax, and product details Debit details for manufacturing overheads Credit details for accounts payable Quantity, amounts, and taxes
8	Other - Accounts payable	A record with this entry type is made when a company registers a supplier invoice for a provided service that is recognized as other asset (neither an expense nor manufacturing overhead).	Increase in Other asset Increase in Deductible VAT (VAT input), if VAT is applicable Increase in Accounts payable (debt to the supplier)	General, tax, and product details No Debit details for Other item Credit details for accounts payable Quantity, amounts, and taxes
9	Accounts payable - Advance to supplier	A record with this entry type is made when a company registers a supplier invoice that is partially or fully prepaid.	Decrease in Accounts payable (debt to the supplier) Decrease in Advances paid (prepayments to the supplier)	General details Debit details for accounts payable Credit details for advances paid to supplier Amounts with tax
10	VAT on advance payment - VAT input	A record with this entry type is made when a company registers a supplier invoice that is partially or fully prepaid and VAT on prepayment was deducted and is restored during supplier invoice posting.	Decrease in VAT from advance payments to the supplier Decrease in Deductible VAT (VAT input)	General and VAT details Debit details for VAT on advance payment No Credit details for VAT input (they are included in general and amount details). Amount
11	Accounts payable - FX gain	A record with this entry type is made when exchange difference is recorded in each transaction and a debt to a supplier is decreased due to a favorable difference in the exchange rate.	Decrease in Accounts payable (debt to the supplier) Increase in Foreign exchange gain	General details Debit details for accounts payable Credit details for FX gain Amount
12	FX loss - Accounts payable	A record with this entry type is made when exchange difference is recorded in each transaction and a debt to a supplier is increased due to an unfavorable difference in the exchange rate.	Increase in Foreign exchange loss Increase in Accounts payable (debt to the supplier)	General details Debit details for FX loss Credit details for accounts payable Amount

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