How to Record GaN Wafer Substrate Purchases
Accounting for the acquisition of Gallium Nitride (GaN) wafers used for high-frequency and power electronics.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Raw Materials Inventory - GaN Wafers | Debit | 75,000.00 | - |
| Accounts Payable | Credit | - | 75,000.00 |
💡 Accountant's Note
Records the purchase of GaN substrates into raw materials inventory before they are released to the fab line.
Practitioner & Systems Framework
💻 ERP Architecture
Inventory module - item class defined as specialized wide-bandgap substrates.
⚠️ Audit Flags
Significant price variance compared to standard silicon wafers; physical count verification.
📄 Required Documentation
Purchase order, commercial invoice, and Certificate of Analysis (CoA) from the wafer supplier.
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