Inventory adjustment workflow
Stock opname, variance correction, and posting to the ledger.
System stock and physical warehouse stock rarely match exactly. Differences arise from: missing items, damage, expiry, data-entry errors, theft. Inventory Adjustment is the workflow to reconcile those gaps while preserving the audit trail and accounting integrity.
Three methods
| Method | When to use |
|---|---|
| Stock Opname (full count) | Monthly/quarterly |
| Cycle Count (per-SKU partial) | Weekly for fast movers |
| Spot Adjustment | When an issue surfaces immediately |
Stock Opname workflow
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Inventory → Opname → New session. Pick the warehouse and cut-off date. Stock is frozen: inflow/outflow transactions are blocked until the count closes.
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The system prints a per-SKU list with empty "System Stock" and "Physical Stock" columns. The warehouse team fills in the count.
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Per SKU: input the counted quantity. The system shows the variance (+/−) and value impact (variance × cost).
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- Small variances (< 1% or tenant threshold): standard processing.
- Large variances: require supervisor approval before posting.
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The system creates the journal automatically:
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Stock decrease (negative variance)
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Dr. Stock Variance Expense Rp 250,000 Cr. Merchandise Inventory Rp 250,000 - 13
Stock increase (positive variance)
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Dr. Merchandise Inventory Rp 100,000 Cr. Other Income Rp 100,000 - 15
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Once posted, POS / purchase transactions resume normally.
Variance classification
esaFiskaly supports per-line reason tags:
- Lost → Stock Variance Expense account
- Damaged / Expired → Damaged Goods Expense account
- System error → Accounting Adjustment account
- Theft → Theft Loss account (needs supporting documentation)
The classification drives the journal's account mapping — important for analysis and audit.
Tax implications
- Reasonable stock variance = deductible expense.
- Theft losses = deductible if backed by a police report / supporting docs.
- Mysterious stock increase → other income, subject to PPh.
Multi-warehouse
For tenants with multiple warehouses:
- Adjustments are tied to a specific warehouse.
- Inter-warehouse transfers have their own workflow (not adjustments).
- Per-SKU total = Σ stock across warehouses.