Hi,
It seems as GR on Subcontract process.
As per subcontract process, A/C entries should be like bellow.
Example
Finished product: $400 (value at standard price)
Subcontract order: o Ext. service : $250 o Components : $100
Posting schema without price differences:
Stock account FERT : 400 +
Stock change : 400 -
GR/IR clearing acct : 250 -
External service acct : 250 +
Compon. stock account : 100 -
Consumption account : 100 +
Your highlighted row shows the 96 - GR/IR credit as like GR/IR clearing acct : 250 - on this example.
If you'll add + & -ve parts, you'll get same.
This GL code mapped in OBYC setting against Transaction:WRX
Regards,
Bisweswar