The following cost transactions can occur when Oracle Work in Process is installed:

1. Component Issue and Return Transactions
2. Move Transactions
3. Resource Charges
4. Outside Processing Charges
5. Overhead Charges
6. Assembly Scrap Transactions
7. Assembly Completion Transactions
8. Job Close Transactions
9. Period Close Transactions
10. Work in Process Cost Update Transactions

Component Issue and Return Transactions
Issue transactions increase the work in process valuation and decrease the inventory valuation. The accounting entries for issue transactions are:
Account                                    Debit     Credit
WIP accounting class valuation accounts     XX
            Subinventory elemental accounts           XX

The accounting entries for return transactions are:
Account                                    Debit     Credit
Subinventory elemental accounts    XX
   WIP accounting class valuation accounts     XX

Subinventory accounts are defined in the Define Subinventories window in Oracle Inventory. WIP elemental accounts are defined in the WIP Accounting Classes window in Work in Process.

Move Transactions
A move transaction moves assemblies within an operation, such as from Queue to Run, or from one operation to the next. Move transactions can automatically launch operation completion backflushing and charge resources and overheads. You can perform move transactions using the Move Transactions window, Open Move Transaction Interface window, or the Enter
Receipts window in Purchasing.

Backflush Material Transactions
With backflushing, you issue component material used in an assembly or subassembly by exploding the bills of material, and then multiplying by the number of assemblies produced. Move transactions can create operation pull backflush material transactions that issue component material from designated WIP supply subinventories and locators to a job or repetitive schedule. For backflush components under lot or serial number control, you assign the lot or serial numbers during the move transaction. When you move backward in a routing, Work in Process automatically reverses operation pull backflush transactions. The accounting entries for move transactions are:

Account                                              Debit         Credit
WIP accounting class valuation accounts     XX
         Subinventory elemental accounts                      XX

The accounting entries for return transactions are:
Account                                              Debit         Credit
Subinventory elemental accounts             XX
       WIP accounting class valuation accounts               XX

Moved Based Resource Charging
As the assemblies you build pass through the operations on their routings, move transactions charge all pre–assigned resources with an auto–charge type of WIP Move at their standard rate. You can charge resources based upon a fixed amount per item moved in an operation (Item basis) or based upon a fixed lot charge per item moved in an operation (Lot basis). For resources with a basis of Lot, Work in Process automatically charges the lot cost upon completion of the first assembly in the operation.

You can also enter manual resource transactions associated with a move, or independent of any moves. You can manually charge resources to a job and repetitive schedule provided the job and repetitive schedule has a routing. You can also transact resources through the Open Resource Transaction Interface.