Construction
Surplus Material Returned to Store
Returning unused materials from a project site back to the central warehouse.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Material Inventory (Store) | Asset (+) | 5,000.00 | - |
| Work-in-Progress (WIP — Project A) | Asset (-) | - | 5,000.00 |
💡 Accountant's Note
Unused materials are returned and credited back to the originating project's WIP. This prevents inflating the project cost and keeps the store balance accurate.
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