Finance
Stock & WIP Valuation
Five inventory control accounts, each agreeing to the codes and works orders behind it.
1310
Raw Materials Control
$4.10M
151 item lines
1320
Work in Process Control
$116k
3 works orders
1330
Finished Goods Control
$2.71M
102 item lines
1340
Goods in Transit
$630k
7 item lines
1350
Quarantined Stock
$42k
2 item lines
Total inventory on the balance sheet
$7,598,954.93
1310 $4.10M · 1320 $116k · 1330 $2.71M · 1340 $630k · 1350 $42k
Basis
Weighted average, picked FIFO
Finished goods
At standard cost from the formulation
Overhead
42% of labour recovery
Posting
At the time of each transaction
Composition
1320 Work in Process Control · $115,945.93
Materials, labour and overhead at 42%, by works order.
Materials
$101,707
Labour
$10,028
Overhead
$4,212
| Works order | Grade | Started | Planned | Materials | Labour | Overhead | In WIP | Status |
|---|---|---|---|---|---|---|---|---|
| WO-2026-0448 | SAK-CZP30 SAK-CZP 30 · Ca/Zn one pack, pressure pipe | 31 Jul 2026 | 12,000 | $50,544 | $7,284 | $3,059 | $60,887 | Awaiting QC |
| WO-2026-0449 | ACE-CAS10 ACE-CAS 10 · calcium stearate, PVC grade | 03 Aug 2026 | 10,000 | $21,876 | $2,744 | $1,152 | $25,772 | In process |
| WO-2026-0450 | SAK-CZC60 SAK-CZC 60 · Ca/Zn one pack, 70°C cable insulation | 03 Aug 2026 | 8,000 | $29,287 | $0 | $0 | $29,287 | Materials issued |
| 1320 Work in Process Control | $101,707 | $10,028 | $4,212 | $115,945.93 | ||||
1310 Raw Materials Control · $4,101,981.40
Everything in the Raw Material Store, at weighted average cost.
| Family | Codes | Kilograms | Value |
|---|---|---|---|
| Fatty acids | 23 | 199,770 | $667,138 |
| Metal bases & oxides | 25 | 166,050 | $602,466 |
| Co-stabilisers | 23 | 82,630 | $566,793 |
| Lubricants & waxes | 16 | 116,020 | $561,781 |
| Antioxidants & phosphites | 11 | 37,510 | $332,372 |
| Packaging | 8 | 71,280 | $325,188 |
| Fillers & pigments | 16 | 146,560 | $300,928 |
| One-pack PVC stabilisers | 1 | 38,600 | $193,772 |
| Resins & modifiers | 5 | 21,670 | $180,142 |
| Tin intermediates | 11 | 23,200 | $176,308 |
| Plasticisers | 5 | 29,500 | $98,575 |
| Process chemicals | 7 | 31,270 | $96,520 |
| Total | 151 | 964,060 | $4,101,981.40 |
Largest holdings
RM-1010 Stearic acid, triple pressed, vegetable $213,280 INT-CZB40 Ca/Zn base pre-blend, one-pack platform $193,772 RM-2020 Zinc oxide, French process, 99.7% $128,304 RM-3010 Hydrotalcite, synthetic, Mg-Al $111,824 PK-9010 FIBC bulk bag, 500 kg, PE liner, 4-loop $96,560 RM-1012 Stearic acid, double pressed, vegetable $93,790 PK-9020 Paper sack, 20 kg, 3-ply PE-lined, printed $89,280 RM-4010 Phenolic antioxidant 1010, bulk $80,512 RM-8010 MBS impact modifier resin, bulk $79,464 RM-6020 Titanium dioxide, rutile, R-902 $79,128 RM-5010 Polyethylene wax, 100 mPa·s $78,384 INT-CAST70 Calcium stearate, own manufacture, blending grade $76,1601330 Finished Goods Control · $2,708,847.60
Main Store, the Sydney 3PL and customer consignment, at standard cost.
| Family | Codes | Kilograms | Value |
|---|---|---|---|
| One-pack PVC stabilisers | 46 | 210,950 | $1,166,707 |
| Metallic stearates | 15 | 158,550 | $608,495 |
| Impact modifiers & process aids | 5 | 33,100 | $302,580 |
| Lubricants & waxes | 5 | 48,050 | $209,116 |
| Antioxidants & phosphites | 4 | 13,800 | $151,402 |
| Organotin stabilisers | 4 | 6,890 | $84,886 |
| Speciality additives | 4 | 16,020 | $83,819 |
| Liquid mixed-metal stabilisers | 3 | 9,600 | $58,636 |
| UV light stabilisers | 3 | 2,510 | $43,207 |
| Total | 89 | 499,470 | $2,708,847.60 |
Largest holdings
ACE-CAS10 ACE-CAS 10 · calcium stearate, PVC grade $184,800 SAK-CZP30 SAK-CZP 30 · Ca/Zn one pack, pressure pipe $145,002 ACEMOD-MBS50 ACEMOD MBS 50 · MBS impact modifier, clear rigid $119,536 SAK-CZP35 SAK-CZP 35 · Ca/Zn one pack, pressure pipe, high output $102,410 SAK-CZP40 SAK-CZP 40 · Ca/Zn one pack, sewer & drainage pipe $100,510 ACE-CAS20 ACE-CAS 20 · calcium stearate, polyolefin acid scavenger $99,960 SAK-CZC60 SAK-CZC 60 · Ca/Zn one pack, 70°C cable insulation $95,583 ACE-ZNS10 ACE-ZNS 10 · zinc stearate, PVC & rubber grade $92,862 ACEWAX-PE100 ACEWAX PE 100 · polyethylene wax lubricant $80,640 SAK-CZF20 SAK-CZF 20 · Ca/Zn one pack, injection moulded fittings $78,232 ACEMOD-ACR40 ACEMOD ACR 40 · acrylic impact modifier, weatherable $62,064 SAK-CZC70 SAK-CZC 70 · Ca/Zn one pack, 90°C cable insulation $57,6301340 Goods in Transit · $629,840.00
Receipted here until it lands, then transferred at full landed cost.
| Shipment | Supplier | ETA | Goods | Landed cost |
|---|---|---|---|---|
| SHP-26-0089 Payable on arrival | KLK OLEO (Malaysia) Sdn Bhd | 27 Aug 2026 | $208,067 | $25,900 |
| SHP-26-0090 Prepaid to release the B/L | Kisuma Chemicals B.V. | 19 Aug 2026 | $173,455 | $9,760 |
| SHP-26-0091 Payable on arrival | IMCD Australia Ltd | 06 Aug 2026 | $62,400 | $1,280 |
| SHP-26-0092 Prepaid to release the B/L | Zibo Xiangrun Chemical Co. Ltd | 04 Sep 2026 | $205,790 | $24,580 |
| SHP-26-0093 Payable on arrival | Songwon Industrial Co. Ltd | 11 Sep 2026 | $178,281 | $10,360 |
| SHP-26-0086 Prepaid to release the B/L | Kaneka Belgium N.V. | 28 Jul 2026 | $0 | $11,260 |
1350 Quarantined Stock · $42,340.00
Failed batches and rejected receipts, on the balance sheet but never pickable.
| Batch | Grade | Made | Kilograms | Value |
|---|---|---|---|---|
| B26-0441 | SAK-CZB65 | 30 Jul 2026 | 1,980 | $9,148 |
| B25-0718 | SAK-CZP30 | 13 Aug 2025 | 11,843 | $60,044 |
| B25-0776 | SAK-CZC70 | 13 Sep 2025 | 5,888 | $33,267 |
| B25-0832 | INT-CAST70 | 24 Oct 2025 | 11,594 | $39,420 |
| B25-0849 | ACE-LIS10 | 22 Nov 2025 | 1,454 | $12,388 |
| B25-0925 | ACE-CAS20 | 18 Dec 2025 | 7,840 | $27,989 |
| B25-0932 | SAK-CZS10 | 01 Dec 2025 | 4,949 | $21,578 |
| B26-0096 | SAK-CZM18 | 19 Jan 2026 | 1,471 | $7,208 |
| B26-0207 | SAK-OTM70 | 08 Apr 2026 | 2,978 | $32,103 |
| B26-0222 | SAK-BZL40 | 25 Apr 2026 | 3,981 | $19,706 |
| B26-0226 | ACE-CAS40-C | 03 Apr 2026 | 5,874 | $19,795 |
| B26-0232 | ACE-LIS10 | 03 Apr 2026 | 1,450 | $12,354 |
| B26-0263 | SAK-CZW50 | 25 May 2026 | 5,915 | $30,581 |
| B26-0386 | ACE-CAS20 | 19 Jul 2026 | 7,860 | $28,060 |
| B26-0392 | SAK-CZM15 | 11 Jul 2026 | 2,955 | $13,386 |
Ledger postings
Written at the instant of each transaction.
Nothing posted yet this session. Release a batch, receipt an order or despatch, and the journal appears here.