How to Record Pre-roll Production Conversion
Records the transfer of flower and trim inventory into finished pre-roll units including labor and packaging.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Inventory - Finished Goods (Pre-rolls) | Asset | 1,200.00 | - |
| Inventory - Flower/Trim | Asset | - | 800.00 |
| Inventory - Packaging Supplies | Asset | - | 150.00 |
| Direct Labor - Production | Expense | - | 250.00 |
💡 Accountant's Note
This entry moves raw materials and labor into the valuation of finished pre-roll inventory products.
Practitioner & Systems Framework
💻 ERP Architecture
Use a Bill of Materials (BOM) to automate the relief of raw components.
⚠️ Audit Flags
Discrepancy between seed-to-sale unit counts and financial inventory values.
📄 Required Documentation
Production batch record and conversion log from METRC or BioTrack.
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