UK Stock Reconciliation

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Nov 29, 2020
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Hi,

I am trying to simplify a stock reconciliation for the balance sheet that has been built by predecessors 12 years ago. It is too complex and I can’t get my head around the system. The transactions are pass through in the system as we are not owners of the stock (being logistics supplier), so the only liability we have towards suppliers is stock loss payments.

The complexity being 3 prices in the system:

1. Purchase Order Price
2. Standard Cost Price - This is a price set up by the system, not that the valuation is done correctly.
3. Invoice Price.
In the books the goods in are valued at PO price and good out are valued at Invoice price and any price difference generated are then posted separately. They all are sitting as permanent adjustments in our books.
But, we are constantly getting the balance sheet to match to the stock valuation generated by the system. The system valuation is based on standard cost price. Clearly there is a mismatch in prices here. Shouldn’t the price in the system be based on invoice price.

for me the true liability is just stock loss. Any prices differences created by system deficiencies should be written off in the books unless the pricing can be corrected. Any price differences generated from suppliers fault should be written off by them as they have failed to communicate with us?

I am looking for some suggestions here please.
 

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