Job Sales

This type of sale is used to record materials and hauling posted to jobs within your own company or to a sister-company.

When a job sale is posted, the JC Cost Detail (JCCD) table is updated with both material and haul units and costs.

Job quotes can be used to set pricing for each job. Like customer quotes, job quotes allow you to define special pricing on materials, as well as override haul and pay rates. You also have the option to set up phase and cost type defaults to use when entering job tickets. If you do not define phase/cost type defaults on the quote, the system uses the standard phase and cost type defaults in HQ Materials.

Pricing and haul rates follow the standard hierarchy.

General Ledger Implications

When posting job sales, the General Ledger entries are determined by whether you are posting job sales in the same company, or whether you are posting sales to a sister-company, and if so, whether intercompany invoices are used. If selling to jobs in the same company, or cross-company and not using intercompany invoices, all of the necessary accounting is made to relieve inventory, post job expenses, and record sales revenue. If you are selling the materials to a sister-company, additional journal entries are made to the intercompany AR and AP accounts. If using intercompany invoices, cross-company sales are treated as a customer sale. An invoice is created, and the journal entries will be the same as those made for a customer sale. Job costs will not be recorded until the intercompany invoice is updated in AP. See Intercompany Invoicing in Related Topics below for information about creating invoices for sales to sister companies.

Override GL accounts can be defined for the Cost of Goods, Inventory, and Job Sales accounts (by company, category, and/or company/category). The system will use a hierarchical search to determine which account to use. If no overrides exist, the accounts specified in the IN Locations are used. For more information, refer to the online help for Inventory.

If you are posting tax and freight with job sales, the debit to the job expense entry is determined by the following:

  • Material Phase (MS Ticket Entry) – Material expense account is determined by the phase/cost type specified when posting the ticket (Material Phase/CT will default from the quote or from HQ Materials if no quote exists).

  • Haul Phase (MS Ticket Entry) – Haul phase expense account is determined by the haul phase/cost type specified when posting the ticket (Haul Phase/CT will default from the quote or from HQ Materials if no quote exists).

  • Tax Phase (HQ Tax Codes) - The tax expense account is determined by the tax phase/cost type specified when posting the ticket. (Tax phase is determined by the JC Tax Phase and JC Cost Type specified in HQ Tax Codes for the tax code.) If no tax phase specified, the material phase is used.

The following diagrams illustrate the GL entries for both sales to your own jobs and those to a sister company.

GL Implications for Value Added Tax Transactions

If you are posting Goods and Services Tax (GST) and/or Provincial Sales Tax (PST), the update to GL will credit the appropriate GST and/or PST tax payable accounts (i.e, the Credit GL Account defined in HQ Tax Codes). If you are tracking Income Tax Credits (ITC), the GST amount is deducted from the job expense and debited to the Debit GL Account specified for the GST tax code in HQ Tax Codes. If not tracking ITC, the GST amount is included in the job expense and no update to the Debit GL Account occurs.