=============================================1000 qnty-------------------------1

accrual
247711 ----------cr 5000
LCA

242222...........cr. 500

RI ........152222

d.

5500

==============================================1000
delivery
Mat ........141111
RI .........152222

dr 5500
cr.
5500

==================================950
Issue from stores
Mat
Offset

141111
311111

cr. 5225
d.
5225

===================================
LC Adjustment(rt)
LCA
RI

900001
152222

Cr. 250
dr.
250

==============================
LC adjustment (del)
LCA
RI

900001
152222

dr. 250
cr
250

===============================------------------------------------------2
materail cost update
Cost update adjust
Expense
Material account

900001
900003
141111

cr 250
dr.
237.500
dr
12.500

==================================---------------------------------------3
Frieght actual cost
Freight(LCM default charges)
To AP liablity

900002
231122

===================
explanation
Item 1......having LCA
Cr.
500
Item 2 .....having LCM adjust
dr. 250
item 3
having LCM default ch dr. 750
================

dr. 750
cr.
750