Manufacturing

Vendor Managed Inventory (Consignment Buy)

Recording the purchase of raw materials that were already sitting in your warehouse but owned by the vendor.

Account NameTypeDebit ($)Credit ($)
Raw Materials InventoryAsset (+)1,000.00-
Accounts PayableLiability (+)-1,000.00

💡 Accountant's Note

In VMI, you only 'buy' the material and record the liability the moment you pull the item from the shelf to use it in production.

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