Finance
Goods Received Not Invoiced
2150 Goods Received Not Invoiced. What has been received and not yet billed, and what has not netted off.
Balance of 2150
$4,233,628
26 open items
Awaiting an invoice
24
Received, supplier has not billed yet
Invoice differs
2
Billed at something other than the order
Needs a look
Older than 30 days
3
An invoice that never came, or a receipt that was wrong
Chase these
On receipt
Dr 1310 Raw Materials
Cr 2150 Goods Received Not Invoiced
The full landed cost, goods and customs and freight together, in one posting with the quantity attached.
As each invoice arrives
Dr 2150 Goods Received Not Invoiced
Cr 2100 Trade Creditors
Three suppliers can bill against one receipt, because the accrual is per cost order rather than per supplier.
What is left
$4,233,628
Goods on the rack that nobody has billed for yet. It should age out; anything old is a question.
Why the extras go on the receipt and not after it
Worked from SHP-26-0084, 44 tonnes of RM-5010. Both columns are that shipment's own figures.
| Everything on the receipt | Goods now, extras later | |
|---|---|---|
| Goods | $144,001 | $144,001 |
| Customs, freight and cartage | $15,860 | follows later, no quantity attached |
| Weighted average struck on receipt | $3.63/kg | $3.27/kg |
| Understated by | nil | $0.36/kg for 10 days |
| What the next receipt has to carry to catch up The overshoot that makes a good line look like a loss-maker | $3.63/kg, unchanged | $3.99/kg |
The margin on the right-hand column looks better than it is for 10 days and then worse than it is for the next run. Nobody has done anything wrong either time.
What has not netted off
24 matched and cleared · 26 open| Order | Supplier | Raised by | Receipted | Accrued | Invoiced | Difference | State |
|---|---|---|---|---|---|---|---|
| PO-26-0508 Goods | Songwon Industrial Co. Ltd | JK | 02 Jun 2026 62 days | $431,760 | $427,011 | $4,749 | Invoice differs Short delivery credited against the receipt |
| PO-26-0497 Goods | Kaneka Belgium N.V. | JK | 20 Jun 2026 44 days | $276,553 | not yet | $276,553 | Accrued, awaiting invoice |
| PO-26-0514 Goods | Songwon Industrial Co. Ltd | JK | 22 Jun 2026 42 days | $14,165 | not yet | $14,165 | Accrued, awaiting invoice |
| PO-26-0505 Goods | Baerlocher GmbH | JK | 24 Jun 2026 40 days | $504,419 | not yet | $504,419 | Accrued, awaiting invoice |
| PO-26-0516 Goods | Kaneka Belgium N.V. | JK | 05 Jul 2026 29 days | $77,058 | not yet | $77,058 | Accrued, awaiting invoice |
| PO-26-0527 Goods | Kaneka Belgium N.V. | JK | 05 Jul 2026 29 days | $484,039 | not yet | $484,039 | Accrued, awaiting invoice |
| PO-26-0528 Goods | Redox Pty Ltd | JK | 05 Jul 2026 29 days | $42,183 | not yet | $42,183 | Accrued, awaiting invoice |
| PO-26-0538 Goods | Omya Australia Pty Ltd | JK | 07 Jul 2026 27 days | $12,198 | not yet | $12,198 | Accrued, awaiting invoice |
| PO-26-0522 Goods | IOI Oleochemical GmbH | JK | 09 Jul 2026 25 days | $46,645 | not yet | $46,645 | Accrued, awaiting invoice |
| PO-26-0533 Goods | Bulk Bag Supplies Australia Pty Ltd | JK | 10 Jul 2026 24 days | $137,061 | not yet | $137,061 | Accrued, awaiting invoice |
| PO-26-0540 Goods | Orora Packaging Australia Pty Ltd | JK | 11 Jul 2026 23 days | $23,449 | not yet | $23,449 | Accrued, awaiting invoice |
| PO-26-0519 Goods | PMC Organometallix Inc. | JK | 12 Jul 2026 22 days | $132,186 | not yet | $132,186 | Accrued, awaiting invoice |
| PO-26-0521 Goods | Kaneka Belgium N.V. | JK | 14 Jul 2026 20 days | $96,209 | not yet | $96,209 | Accrued, awaiting invoice |
| PO-26-0526 Goods | Sinochem Plastics Co. Ltd | JK | 14 Jul 2026 20 days | $335,858 | not yet | $335,858 | Accrued, awaiting invoice |
| PO-26-0535 Goods | Omya Australia Pty Ltd | JK | 17 Jul 2026 17 days | $456,475 | not yet | $456,475 | Accrued, awaiting invoice |
| PO-26-0513 Goods | Zibo Xiangrun Chemical Co. Ltd | JK | 18 Jul 2026 16 days | $110,163 | not yet | $110,163 | Accrued, awaiting invoice |
| PO-26-0518 Goods | Sinochem Plastics Co. Ltd | JK | 18 Jul 2026 16 days | $42,869 | not yet | $42,869 | Accrued, awaiting invoice |
| PO-26-0523 Goods | PMC Organometallix Inc. | JK | 18 Jul 2026 16 days | $154,427 | not yet | $154,427 | Accrued, awaiting invoice |
| PO-26-0529 Goods | IMCD Australia Ltd | JK | 21 Jul 2026 13 days | $59,708 | not yet | $59,708 | Accrued, awaiting invoice |
| PO-26-0605C Local freight · SHP-26-0084 | Kings Transport & Logistics Pty Ltd | Steve Whitmore | 24 Jul 2026 10 days | $1,420 | $1,356 | $64 | Invoice differs One less pallet movement than the order allowed for |
| PO-26-0517 Goods | Honeywell Specialty Wax | JK | 28 Jul 2026 6 days | $702,710 | not yet | $702,710 | Accrued, awaiting invoice |
| PO-26-0605 Goods | Sasol Chemicals (Germany) GmbH | JK | 29 Jul 2026 5 days | $144,001 | not yet | $144,001 | Accrued, awaiting invoice |
| PO-26-0536 Goods | Emery Oleochemicals (M) Sdn Bhd | JK | 29 Jul 2026 5 days | $53,884 | not yet | $53,884 | Accrued, awaiting invoice |
| PO-26-0631 Goods | Redox Pty Ltd | JK | 31 Jul 2026 3 days | $35,520 | not yet | $35,520 | Accrued, awaiting invoice |
| PO-26-0539 Goods | IMCD Australia Ltd | JK | 31 Jul 2026 3 days | $154,904 | not yet | $154,904 | Accrued, awaiting invoice |
| PO-26-0545 Goods | Chemiplas Australia Pty Ltd | JK | 01 Aug 2026 2 days | $132,132 | not yet | $132,132 | Accrued, awaiting invoice |
| 2150 Goods Received Not Invoiced | $4,233,628 | Computed from the receipts, not stored beside them | |||||
An import accrues against three suppliers on one receipt: the goods supplier, the customs broker and the freight forwarder. The accrual is held per cost order rather than per supplier, which is what lets three invoices from three different accounts clear the same receipt.