---
title: "GL Movements and Production Scheduling"
canonical: "https://kb.myframeworks.com.au/space/FRAM/28388302/GL%20Movements%20and%20Production%20Scheduling"
format: markdown
---
# Overview

This page describes the General Ledger (GL) movements that occur at two points in the Production Scheduling workflow: when manufacturing is completed and when the linked sales order is released. It is intended for users responsible for understanding or reconciling the financial postings generated by manufactured products — typically accountants, finance staff, and administrators configuring the Plant and Chart of Accounts.

The values used in the examples are illustrative. Actual amounts will vary based on the configured cost components, recovery accounts, and product pricing for your business.

# Manufacturing Completion

When manufacturing is completed, GL movement occurs between **Stock** and **Finished Stock + Recovery Accounts**.  If the recovery accounts are not defined, the movement is between **Stock** and **Finished Stock** only.

**Example:**

A component product (Pine) has a cost of $100 and is sold for $220 (GST inclusive). When the manufactured product is completed, the following GL movements are posted:

| **GL Value** | **GL Type** | **Adjustment Type** | **Example Credit** | **Example Debit** |
| --- | --- | --- | --- | --- |
| Component Product Costs (COGS of the manufactured product with the cost of all components) | Credit | Inventory | $100 |  |
| Labour Recovery (as defined in [Plant Maintenance](https://sterlandsupport.atlassian.net/wiki/spaces/FRAM/pages/28407164)) | Credit | Labour Recovery | $15 |  |
| Overheads (as defined in [Plant Maintenance](https://sterlandsupport.atlassian.net/wiki/spaces/FRAM/pages/28407164)) | Credit | Overheads Recovery | $5 |  |
| Finished Stock | Debit | Component Product Costs + Labour + Overheads |  | $120 |

# Order Release

When the linked sales order is released, GL movement occurs between **Finished Stock** and **COGS Accounts**. Optionally, movement may also occur between the **Sale Time Recovery Accounts** and **Sale Time COGS** — these separate COGS accounts allow the gross profit of each overhead to be monitored on a monthly basis.

**Example (continuing the example above):**

When the linked sales order containing the manufactured product is released, the following GL movements are posted:

| **GL Value** | **GL Type** | **Adjustment Type** | **Example Credit** | **Example Debit** |
| --- | --- | --- | --- | --- |
| Finished Stock | Credit | Finished Goods (Stock + O/Heads) | $120 |  |
| COGS | Debit | Cost of Goods Sold |  | $120 |
| Sales (Charge) - on finished stock | Credit | Invoiced amount to customer ex GST | $200 |  |
| GST Sales - on finished stock | Credit | GST on Invoiced amount | $20 |  |
| Debtors | Debit | Cost of Sales |  | $220 |

> ✅ # Related Information
> ✅ 
> ✅ - [About Production Scheduling](https://sterlandsupport.atlassian.net/wiki/spaces/FRAM/pages/28388314) for an overview of the Production Scheduling module.
> ✅ - [Plant Maintenance](https://sterlandsupport.atlassian.net/wiki/spaces/FRAM/pages/610566184/Plant+Maintenance) for configuring Labour Recovery and Overhead accounts.
> ✅ - [Process Management](https://sterlandsupport.atlassian.net/wiki/spaces/FRAM/pages/28410574) for managing production tasks and recording manufacturing completion.
> ✅ - [GP% Variance Tracking for Detailing Tasks](https://sterlandsupport.atlassian.net/wiki/spaces/FRAM/pages/28388332) for information about tracking profitability variance on detailing tasks.