An issue transaction is a material transaction to issue component items from inventory to work in process.  Issue transactions:
    - Fulfill WIP material requirements on jobs
    - Reduces inventory balances and valuation
    - Incur WIP costs and increase WIP valuation
    - Can be manual or automatic
An example of an automatic issue is a backflush transaction generated from an assembly completion.  It automatically issues component items into work in process from inventory.  In this section you will see how to do a manual issue transaction, also known as ‘Pushing’ material to a job.  Manual issue transactions are required to relieve inventory for items with a WIP supply type of Push.

Create a JOB in released status with 5 components with 5 differnt supply type
1. Assembly pull
2. Operation Pull
3. Push
4. Bulk
5. Supplier

CASE I:
Navigate to WIP issue
The component WIP Supply type PUSH would be available for transaction
(Only components with Supply type PUSH are avialable in WIP issue form for transaction)

If sufficient on Hand is not available for WIP material issue, following error 'll be shown

Now we can verify the Material issued in mterail requirements form

 

Verify the issued quantity in material requirement form.
The components with Supply type Operational pull is isuued.

 
(Note : Above form in its format doesnot exist in apps. We hev superimposed the supply tab with quantities to show the supply type)
 

 

Copleting the PROCESS
Check the WIP value summary

and Finally Close the JOB.

and Veify the WIP Summary Value once again.
Notice that there is not net activity and the difference bewteen costs incurred and costs relieved is taken care by variance a/c.

Lets consider the Material cost incurred and relived.
Item           Mat.Cost           Qty                WIP Supply Type
PUR001 -        40                   50                  Assembly Pull
PUR002 -        10                   100                Supplier
Rest of the items has mat cost zero.

As the item PUR002 has an WIP Supply type of supplier, it is not backflushed or pushed so it wont add any value to the cost of the finished good and a misc issue needs to be done to issue out these materials and that 'll hit the exepense account.