Negative goods stock

In Apskaita5 you can enter a sales invoice or a sales operation before the purchase document is booked, i.e. when the goods are not yet in the warehouse. This helps when the goods are already sold or shipped to the customer but the supplier invoice has not arrived or has not been entered yet.

How it works

• You may sell more than there is in stock: the remainder becomes negative.
• The shortfall is carried at 0.00 cost. The cost of goods sold only covers the part that the acquired stock accounts for.
• Applies to sales-type operations only: sales invoices and manual goods sales (transfer) operations.
• The remainder is calculated per warehouse, as usual.
• Write-offs, returns to supplier, internal transfers and complex operations remain strict: when there is not enough stock, the program shows an error as before.

The "Neigiami likučiai" report

Find the report under the Turto apskaita menu, item Neigiami likučiai. It lists all goods whose remainder is negative on the selected date: goods, unit, warehouse, remainder and remainder value.

While a goods remainder is negative, FIFO layer reports show a 0.00 remainder for that goods. While the remainder is negative, the Neigiami likučiai report is the authoritative source.

Workflow and discipline

1. Enter the sales invoice or sales operation while the goods are not yet in stock.
2. The Neigiami likučiai report shows which goods are short and by how much.
3. Once the purchase document is booked the remainder recovers and the report row disappears.
4. Before closing a period, make sure no negative remainders are left: inventory cannot be negative in the financial statements and the cost of goods sold must be correct.

Frequently asked questions

Should the purchase document be backdated? No. Enter the real purchase date. The cost of goods sold is not recalculated automatically: if the sale was booked before the purchase, the shortfall stays at 0.00 cost and the newly acquired goods cover later sales. Adjust the cost of goods sold during the period closing work if needed.

What does the book entry (JE) show? The cost entry only carries the value of the acquired goods. If there is no stock at all to cover the sale, no 0.00 lines are added to the entry.

Can an already saved sale be edited? Yes, as long as later operations have not frozen the data. Re-saving the sale recalculates its cost from the stock available at that moment.

Does it apply to periodic accounting method goods? No. Costs are not calculated at all for periodic method goods, so the negative remainder does not apply to them. It only applies to persistent accounting method goods with the FIFO, LIFO or average method.

What happens when the add-on is uninstalled? Saved documents remain, but if a goods remainder is still negative, the standard program will not allow further sales of that goods until a purchase is booked.