From time to time, we encounter cases where users manually create goods receipts with a negative quantity. Manually creating such a receipt will likely result in an incorrect inventory stock value.

A receipt with a negative quantity, unlike a receipt with a positive quantity, causes items to be issued from stock. If the correct price according to the inventory valuation method is not used in such a case, the result will be an incorrect value on the stock card.

Users typically attempt this approach when goods have been incorrectly received into stock. By creating a receipt with a negative quantity at the same price, they try to correct the situation and issue the goods at the same price. However, this may not be the correct procedure — if there is earlier stock on the stock card as well, the price used is likely incorrect.

In all cases where you need to issue something from stock as a correction, use a goods issue document. However, the best tool for correcting stock is always a stock inventory.

Such a receipt only makes sense when it is created from a credit note. In that case, ABRA Flexi automatically selects the correct price at which the goods should be issued from stock.

When you issue goods from stock in the standard way (i.e., by creating a goods issue document), ABRA Flexi automatically assigns the price according to the inventory valuation method. The user also has no option to manually adjust the price. This ensures that the goods are issued at the correct price.

In the screenshot below, we can see a goods issue line item where the stock card has received 10 pcs at CZK 200/pc and 10 pcs at CZK 300/pc. The average price therefore equals CZK 250. If we were to issue any number of units via a goods issue document, we can be confident that the price is correct.

Let's say we issue 5 pcs from stock using a goods issue document.

Creating a receipt, however, works on a different principle — the user can always specify the price of the receipt line item. This is also true for a receipt with a negative quantity. In such a case, it is likely that the user will not use the correct price according to the valuation method.

So what would happen if we tried to reverse the second receipt of 10 pcs at CZK 300/pc by creating a receipt with a negative quantity at CZK 300/pc?

If this occurs, the item will be issued at a price that differs from the price calculated by the valuation method, which will result in an inconsistent stock card value.

This can be observed when creating a subsequent goods issue document. When we add the item, the price is populated as CZK 150/pc. However, this price is incorrect. The average price of the item should be CZK 250/pc.

If this situation has already occurred, the solution is to replace these receipts with a goods issue document or to correct the prices in the receipts according to the valuation method. However, this is not always possible. If the problem extends into previous periods — particularly those that have already been closed for accounting purposes — this approach cannot be applied. In that case, we recommend creating a receipt with zero quantity to correct the stock card price in the current year.

This situation is typically visible as a non-zero stock card value with a zero unit-of-measure balance.

We will demonstrate the procedure again using an example: for the same stock card that has received 10 pcs at CZK 200/pc and 10 pcs at CZK 300/pc, we will create a negative receipt for the entire stock.

Since the original stock value was CZK 5,000 and the receipt issued stock worth CZK 6,000, the stock card will show a negative inventory value and a zero unit-of-measure balance.

The correction is the same as in the previous case — replace the incorrect receipts with a goods issue document or correct the prices in the receipts according to the valuation method. However, this is not always possible. If the problem extends into previous periods — particularly those that have already been closed for accounting purposes — this approach cannot be applied. In that case, we recommend creating a receipt with zero quantity to correct the stock card price in the current year.

An incorrectly created receipt cannot be deleted.

The cause is described in our guide.

My stock inventory value does not match, but the prices on the receipts are correct.

A stock recalculation may help — it checks the prices on receipts and applies them to goods issue documents.