Parts on the job and in the store
You will be able to: Say when a job's part actually leaves the store; Explain the Part taken tick and why it moves nothing; Describe what the guard against double issue protects.
- Read not done yet
- Self-check: not taken not done yet
- Lesson complete not done yet
A part appears in two places. In the catalogue it is a stock item with a cost, a selling price, a reorder level and an on-hand quantity. On a job it is a line that the customer approves. The key question for an accountant is when the physical part leaves the store and the cost is booked, because margin reports depend on it.
The invoice is the issue
A stock part that is a line of the job card reaches the books in one place: the job's sales invoice. When the invoice is posted, the posting engine moves every stock line out of the store at the moving average cost, debits Cost of sales, credits Inventory, and tags the entries with the job's centre. A proforma moves nothing. A credit note that restocks puts the part back at the cost it left; one that scraps it does not.
| Step | Moves stock? | Posts cost? |
|---|---|---|
| Part taken tick on the Work tab | No | No |
| Proforma invoice | No | No |
| Job sales invoice | Yes | Yes, cost of sales against Inventory |
| Credit note that restocks | Yes, back in | Yes, reverses the cost |
| Credit note that scraps | No | No |
| Cancel or amend the invoice | Reversal then new rows | Same |
The Part taken tick is a free-hand mark for the floor, only a work-log entry. Once an invoice has taken the part, ticking is a quiet no-op and un-ticking is refused: cancel the invoice or make a credit note that returns the part.
What the job card now shows
After the invoice, the Work tab shows the part as Issued at billing, with the invoice number, the Materials card lists it, the detailed job sheet prints it as issued and the History tab says so. The card reads the one stock movement the invoice made; it makes no second movement. A part-billed line shows how much was issued, such as 3 of 4.
Try it in the demo
- Open the Garage demo at https://garage.zeyto.app and open an invoiced job with a part line.
- On the Work tab, look at the Part column and find the Issued at billing text with an invoice number.
- Open the Parts tab and read the Materials card hint about parts that leave the store with the invoice.
Public demo company, sign in as admin / demoAdmin123. Data refreshes nightly.
- A job part leaves the store, and its cost posts, when the job's sales invoice posts.
- A proforma and the Part taken tick move no stock.
- The job card reads the invoice's one movement; nothing is issued twice.
- Adding as a line a part already issued as a material is refused until it is returned.
Check yourself
5 questions on this lesson. Not timed, not the exam, and you can try again. Score 60% or more, and read the lesson, to complete it.