How to Record Wafer Mount Frame Inventory
Recording the purchase of stainless steel or plastic frames used to hold wafers during the dicing and mounting process in the back-end assembly.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Production Supplies Inventory | Debit | 12,000.00 | - |
| Accounts Payable | Credit | - | 12,000.00 |
💡 Accountant's Note
Wafer frames are considered indirect materials or production supplies and are held in inventory until issued to the production floor for use in the dicing saw.
Practitioner & Systems Framework
💻 ERP Architecture
Track as non-BOM production supplies in the inventory module.
⚠️ Audit Flags
Material variances in the back-end assembly cost center.
📄 Required Documentation
Purchase order and packing slip confirming quantity of frames received.
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