On the received invoice, click on Services - Allocate ancillary costs to inventory. In the allocation table, the first field shows the purchase price of the goods; in the second field, "Costs to allocate," enter the total value of the costs; and the third field displays the total price of the goods including the costs.
You also need to decide whether to allocate the costs based on the value of the goods or based on the number of units. Allocating by value makes sense when the purchase prices of individual items differ significantly.
Allocating costs increases the purchase price at which the goods are received into inventory, while the amount on the received invoice remains unchanged.
From an accounting perspective, it will look as follows:
We have a received invoice with the following line items:
Chair 100 CZK: 131/321
Table 100 CZK: 131/321
Shipping 100 CZK: 131/321
Using the Services function, we allocate the shipping cost of 100 CZK into the price of the goods in inventory. The invoice total remains 300 CZK, but the goods receipt is increased from 200 CZK to 300 CZK. Since the goods receipt will be posted as 132/131, nothing will remain on account 131.
If you did not allocate the costs into the price of the goods, you would need to post the shipping to an expense account. If you failed to do so, the shipping cost would remain outstanding on account 131.