Save of the Manufactured Blend
- Inventory Detail – A record is made for the finished product and each raw material to leave an audit trail of inventory activity.
- Inventory Amount on Hand – This amount is updated for the products involved. The finished product's quantity is increased and each raw material's quantity is decreased.
- Finished Product Cost – The blended product's Average and Last Costs are updated based on the cost of the raw materials.
General Ledger
| General Journal Entry | Debits | Credits |
| Total cost of all raw materials | Cost of Sales for finished product | |
| Each raw material cost | Cost of Sales for each raw material product |
If using Transactional Inventory valuation, the following information is included in the journal entry:
| General Journal Entry | Debits | Credits |
| Total cost of all raw materials | Inventory Asset for finished product | |
| Each raw material cost | Inventory Asset for each raw material product |
- Reverse – A new entry is made that is opposite of the original. All corresponding posting occurs.
