Record Actual Costs on Stock Receipts and Manufacturing Entries

Use this guide when freight, duty, handling, labour, or another actual cost should increase the value of stock in NexWave. It also explains how to bring eligible supplier invoice lines into a Landed Cost Voucher without re-entering the cost.

The normal route for purchased goods is simple: receive the goods on a Purchase Receipt, then add the extra stock cost with a Landed Cost Voucher. Use Purchase Shipment only when you are running the more advanced inbound shipment workflow for grouped purchase orders, freight, duty, invoices, and arrival transfers.

This guide focuses on operational entry and review. Confirm your accounting policy with your accountant before capitalising a cost into inventory value.

Before you start

Check these items before adding costs:

The Company and warehouse on the stock or purchasing document are correct.
The goods have been received on a submitted Purchase Receipt, or you are still working on a draft Stock Entry.
You know whether the cost should increase stock value or stay as a normal expense.
Supplier invoices for freight, duty, labour, or handling are available, or you know the approved estimate to use.
To fetch a supplier invoice line into a Landed Cost Voucher, the Purchase Invoice is submitted and the cost is on an eligible non-stock service line.
For manufacturing, the Work Order, Job Cards, and related stock movements are linked to the same production run.

Do not add a cost to stock value just because a supplier charged it. Add it only when the cost forms part of the goods or production cost that should be carried in inventory.

Choose the right cost path

Use the table below before entering anything:

Situation	Use this path	Why
Purchased goods have already been received on a Purchase Receipt and you later receive freight, duty, insurance, or handling charges	Landed Cost Voucher	This is the usual route. It allocates extra cost across submitted receipt items without changing receipt quantities.
You are entering a direct Material Receipt or Manufacture stock entry before submission	Additional Costs on the Stock Entry	The cost is included before the stock entry posts.
Manufacturing labour should come from operation time	Job Cards and Work Order operating costs	Submitted job cards and workstation rates are the normal source for labour cost.
You are planning a consolidated inbound shipment or container that groups purchase orders, freight, duty, supplier invoices, and receiving together	Purchase Shipment, then create the Landed Cost Voucher	This is an advanced shipment flow. Use it only when your process needs shipment-level tracking.
A freight or service bill should not affect inventory value	Purchase Invoice or expense entry only	It records the supplier liability without changing stock value.

Path 1: Purchase Receipt plus Landed Cost Voucher

Use this path when stock has already been received through a Purchase Receipt and you later need to add freight, duty, insurance, or handling to the goods value.

Step 1: Check the Purchase Receipt

Open the submitted Purchase Receipt and confirm:

Company is correct.
Accepted Warehouse is correct.
Items shows the goods that physically arrived.
Accepted Quantity, Rate, Amount, and Total look right.

Do not change receipt quantities just because a freight or duty invoice arrived later. The Landed Cost Voucher adjusts value, not quantity.

Submitted Purchase Receipt items and totals

Step 2: Create the Landed Cost Voucher

Create a new Landed Cost Voucher.
Set the correct Company and Posting Date.
In Purchase Receipts, add the submitted purchase receipt or receipts that should receive the cost.
Click Get Items From Purchase Receipts.
Review Purchase Receipt Items. Remove any item row that should not receive the cost.
Check Applicable Charges once charges have been entered.

Landed Cost Voucher receipt and item allocation tables

The Get Charges From Purchase Invoices button lets you add eligible supplier invoice lines to the voucher. You can still enter an approved estimate manually when no eligible invoice exists.

Landed Cost Voucher with purchase receipt items and invoice charges

Step 3: Add charges from submitted Purchase Invoices

Use this method when the supplier invoice for freight, duty, insurance, or handling is available.

Create and submit the Purchase Invoice for the supplier charge.
Return to the draft Landed Cost Voucher.
Click Get Charges From Purchase Invoices.
Use Search Invoice / Item, Supplier, Purchase Invoice, or Expense Account to find the charge.
Select each line that should increase the value of the received goods.
Click Add Charges.
Open each added charge row and check Purchase Invoice, Purchase Invoice Item, Expense Account, Description, Amount, and Source Amount (Company Currency).

Only eligible lines appear in the picker. The line must be on a submitted invoice for the same company, have a positive amount, and represent a non-stock service rather than stock or an asset. Lines are not available from returns, invoices that update stock, subcontracted invoices, or deferred expense rows.

NexWave keeps the link to the source invoice line and converts the amount to company currency when required. Do not change the imported source details on the Landed Cost Voucher. If the supplier invoice amount, account, description, or currency is wrong, correct the invoice through your normal amendment process, then fetch the line again.

An invoice line can be allocated only once at a time. A line that is already on an active draft or submitted Landed Cost Voucher will not appear in another voucher. To release it from a draft, remove the charge row and save the draft, or delete the draft. To reuse a line from a submitted voucher, cancel that voucher first.

Select eligible Purchase Invoice lines for landed cost

Step 4: Add manual charges and choose the allocation basis

Use manual charge rows only for an approved estimate or a cost that has no eligible submitted supplier invoice.

In Taxes and Charges, add one row for each cost that should be included in stock value.
Set Expense Account, Description, and Amount for each charge.
Do not enter a manual copy of a charge that you already fetched from a Purchase Invoice.
Choose Distribute Charges Based On:
- Qty when the charge should spread by quantity.
- Amount when higher-value items should receive more of the cost.
- Distribute Manually when you need to set Applicable Charges yourself.
Review Total Taxes and Charges and the Applicable Charges for each receipt item.
Submit the Landed Cost Voucher.

After submission, NexWave updates the value of the selected purchase receipt items. The Purchase Receipt remains the original receiving document; the Landed Cost Voucher records the valuation adjustment.

Landed Cost Voucher charges and allocation basis

Path 2: Add costs directly on a Stock Entry

Use this path when you are creating a Stock Entry and the extra cost is known before the entry is submitted. Do not use this path to adjust a receipt that has already been submitted through a Purchase Receipt. Use a Landed Cost Voucher for that.

Open the draft Stock Entry.
Confirm Stock Entry Type and Purpose match the transaction.
In Items, check the item, quantity, source warehouse, target warehouse, and Basic Rate.
Open the Additional Costs tab.
Add one row per cost type.
Set Expense Account, Description, and Amount.
Save the Stock Entry.
Review Total Additional Costs.
Recheck the Items table:
- Additional Cost should show how the extra cost has been allocated.
- Valuation Rate should show the revised value per stock unit.
- Amount should include the updated stock value.
Submit only after the allocation looks correct.

For a direct material receipt, this increases the received stock value. For a manufacture entry, this increases the cost of the finished goods or the relevant stock movement, depending on the rows on the entry.

Stock Entry Additional Costs tab

Path 3: Review manufacturing labour and operating cost

For manufacturing, do not manually add labour to the Stock Entry unless the site process specifically requires it.

Use the normal manufacturing flow first:

Confirm the BOM has operations and workstation costs.
Submit the Work Order with the right Source Warehouse, Work-in-Progress Warehouse, and Target Warehouse.
Complete and submit the related Job Cards.
Check the Work Order:
- Planned Operating Cost comes from the planned operations.
- Actual Operating Cost comes from completed job-card time and rates.
- Additional Operating Cost is used only where the process has extra approved operating cost.
- Total Operating Cost is the cost used for production review.
Finish the Work Order and review the generated Manufacture stock entry.

If the labour cost is missing, correct the job cards or workstation rates first. Then use the relevant recalculation action if your site has manufacturing gross profit enabled.

Advanced path: Purchase Shipment

Use Purchase Shipment only when your team is planning and tracking a consolidated inbound shipment, such as a container or air consignment. This path is useful when you need one place to group purchase orders, shipment charges, purchase receipts, supplier invoices, landed cost allocation, and arrival transfers.

For a normal one-off freight, duty, or handling invoice after goods have already been received, use Path 1: Purchase Receipt plus Landed Cost Voucher instead.

In the Purchase Shipment flow:

Add freight, duty, insurance, handling, or other shipment charges in Charges.
Tick Add to Valuation only for charges that should increase stock value.
Leave Add to Valuation unticked for charges that should stay as normal expenses.
Create and submit the linked Purchase Receipts.
Use Create > Landed Cost Voucher after the relevant purchase receipts are submitted.
Review the generated Landed Cost Voucher using the same checks from Path 1 before submission.

Purchase Shipment charges selected for valuation

The generated Landed Cost Voucher should still be checked carefully. Confirm the selected purchase receipts, Taxes and Charges, Applicable Charges, and Distribute Charges Based On before submitting.

Generated Landed Cost Voucher from a Purchase Shipment

Review checks before submission

Before submitting a Landed Cost Voucher or Stock Entry, check:

The cost is being added to the correct Company.
Each cost row uses the correct Expense Account.
The cost is not being entered twice, for example once on a Landed Cost Voucher and again on the Stock Entry.
Each imported charge agrees with its source Purchase Invoice, Purchase Invoice Item, amount, and currency.
A manual charge does not repeat a line that was fetched from a Purchase Invoice.
Charges that should remain expenses are not included in stock value.
The revised Valuation Rate is reasonable for the item.
The total cost agrees with the supplier invoice or approved estimate.
For serialised or batched items, the stock row has the required serial or batch details before submission.

If the number looks wrong, stop before submitting. It is safer to correct a draft than to reverse a submitted stock valuation entry later.

Review after submission

After submission, confirm the result from the related records and reports:

On Landed Cost Voucher, check Applicable Charges for each item.
For an imported supplier charge, open the charge row and check the source invoice details.
On Purchase Receipt, check Landed Cost Voucher Amount on the item rows if you need to confirm the receipt was adjusted.
On Stock Entry, check Total Additional Costs and the item row Valuation Rate.
On Work Order, check Actual Operating Cost and Total Operating Cost when labour cost matters.
Use the Stock Ledger or stock valuation reports to confirm the new value has posted.
Use the relevant purchasing or manufacturing margin report to confirm the cost is included in the expected operational view.

Troubleshooting

Issue	What to check
The landed cost voucher cannot fetch items	Confirm the Purchase Receipt is submitted and still has stock items that can receive landed cost.
A Purchase Invoice line does not appear	Confirm the invoice is submitted for the same company. Check that the line is a positive non-stock service cost and is not a return, stock-updating, subcontracted, or deferred expense line.
A Purchase Invoice line is unavailable in another voucher	Check for an active draft or submitted Landed Cost Voucher that already contains the line. Remove it from the draft and save, delete the draft, or cancel the submitted voucher before reusing the line.
An imported charge has the wrong amount, account, description, or currency	Correct the source Purchase Invoice through the normal amendment process, then fetch the line again. Do not overwrite the imported source details on the voucher.
The cost is allocated to the wrong items	Check Distribute Charges Based On. Use Distribute Manually when the charge only belongs to specific items.
Stock value looks too high	Check whether the same freight or duty was entered on both the Landed Cost Voucher and the Stock Entry.
A charge should not affect stock value	Remove it from the landed cost or additional cost flow and record it as a normal expense instead.
Labour cost is missing from manufacturing review	Check that the related Job Cards are submitted and that workstation rates are set before recalculating or finishing the work order.
The purchase receipt shows partly billed	This usually means the receipt value and purchase invoice value do not fully match yet. Check whether landed costs, freight invoices, or supplier invoices are still pending.
Purchase Shipment feels too complex for the scenario	Use the simpler Purchase Receipt plus Landed Cost Voucher path unless you need consolidated inbound shipment tracking.
Gross profit still looks wrong after correction	Confirm the correction was submitted, then refresh or rerun the relevant manufacturing or sales margin report.