How to Record Cannabis Trim to Oil Extraction
Recording the transfer of biomass from raw material inventory into the manufacturing extraction process.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| WIP - Extraction Department | Debit | 5,000.00 | - |
| Inventory - Raw Trim | Credit | - | 5,000.00 |
💡 Accountant's Note
This entry moves the cost of raw cannabis trim into the Work-In-Process (WIP) stage for the extraction department to begin processing into concentrates or oils.
Practitioner & Systems Framework
💻 ERP Architecture
Requires manual journal entry if the ERP system does not have an integrated manufacturing module linked to Seed-to-Sale software.
⚠️ Audit Flags
Discrepancies between physical weight and system-recorded weight during the extraction setup.
📄 Required Documentation
Extraction batch logs, biomass weight certificates, and internal transfer manifests.
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Related Journal Entries
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Discussion & Community Questions
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