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Elimination while consolidation

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Hi All

While consolidation and elimination, i want to know which ledger accounts i have to consider in the "Elimination rule".

As per my scenario, consider the two Companies A and B, to track the inter-company orders i create the two ledger accounts for the payable and receivables, two accounts for the COGS and revenue. Now i create the PO from company B and the price is $120 so, once i create the PO the sales order created automatically. Now i proceed further and invoice the PO and the sales order which generate the inter-company receivables and payable of $120 to each other. The cost of the item in Company A is $100

Company A transaction:

Inventory A/C   100  Cr.

COGS                 100   Dr.

Customer B       120 Dr.

Revenue             120  Cr.

Company B transaction:

Inventory A/C   120  Dr.

Vendor A          120 Cr.

Now the company B sales the item to third party with the price $150 and generate the invoice to it.

Company B transaction:

Inventory   120 Cr.

COGS         120  Dr.

Customer (3rd party)  150 Dr.

Revenue (3rd Party)      150  Cr.

Combined Company B transactions:


Vendor A  120  Cr.

COGS       120  Dr.

Customer (3rd party)  150 Dr.

Revenue (3rd Party)      150  Cr.

Now when i consolidate and eliminate, the inter-company receivables and payable will be zero as i in the elimination rule i select these two ledger accounts. Now i want to eliminate the Cost from the Company B and revenue from the company A, how i can eliminate the cost and revenue as the amounts in these ledger accounts will not be the equal as the COGS come when i invoice to the third party ans that ledger account (COGS)  will consisting of the other sales also.

Please advise, thanks in advance.


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