Answer / mayilvahanan p

if there is no GR, the qty variance is always posted to
GR/IR Account.
@IR (5 qty at Rs 4)
Vendor = 20 -
GR/IR = 20 +

@GR ( 5 qty at Rs 4 and 1 qty at PO price i.e., Rs. 2)
GR/IR = 20 -
STOCK = (5*4)+(1*2)=22
as per first line mentioned above
GR/IR= 2-

So,
STOCK = 22 +
GR/IR = 22 -

Answer / ankit

G/R 22
stock account 22

Answer / sri

Stock A/c + 12Rs
Gr/IR A/c - -12Rs

Answer / navin

Stock a/c= +20
Stock a/c= +2
Gr/ir a/c= -20
Gr/ir a/c= -2

Answer / santosh kulkarni

I/R Qty (5X4 ) - 20
Vendor A/C No. 20 -
GC Account 20 +

GR Accounting Entry as below
Inv.Account 24 +
GC Account 24 -

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