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COGS account in subcontracting cycle

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Dears,

 

In the subcontracting cycle, the accounting entry is:

 

Dr. Finished product inventory

     Cr. COGS

Dr. External activity

     Cr. GR/IR

Dr. Consum. Account for raw material

     Cr. Raw material inventory

 

My question is, why using COGS i thought it should be COGM as it's the cost of total operation, what is the business case for it.

 

Thanks & Regards,

Ahmed Samir


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