How to Record Dicing Frame Inventory
Recording the purchase and storage of stainless steel or plastic frames used to support wafers during the dicing/singulation process.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Inventory - Assembly Consumables | Debit | 45,000.00 | - |
| Accounts Payable | Credit | - | 45,000.00 |
💡 Accountant's Note
Dicing frames are essential back-end consumables that are held in inventory until issued to the assembly floor.
Practitioner & Systems Framework
💻 ERP Architecture
Inventory module tracks frame types (e.g., 8-inch vs 12-inch) and recycling status if applicable.
⚠️ Audit Flags
Discrepancies between physical frame counts and assembly job completions.
📄 Required Documentation
Purchase order, shipping manifest, and warehouse receipt.
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