Purchase Order Receipt - with Standard Cost Change

    1

unit received

  5.5169000

standard acquisition cost per unit at time of receipt

15.0040000

accounting acquisition cost per unit at period end

  5.5169000

purchase cost (as defined on purchase order)

DR

Inventory

15.00

CR        Accrued Purchase Receipts

                  5.52

CR        Standard Cost Change - PO Receipts

                  9.48