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Zoho Books

Inventory Adjustment (Books)

An inventory adjustment in Zoho Books is a manual correction to an item’s recorded quantity or value when the physical stock does…

An inventory adjustment in Zoho Books is a manual correction to an item’s recorded quantity or value when the physical stock does not match the system balance, with the financial impact posted to a designated expense or loss account.

When to Make an Inventory Adjustment

Use inventory adjustments in Zoho Books when your periodic physical stock count reveals a difference from the system balance, when goods are damaged and must be written off, when samples are given out and there is no invoice to record the outflow, or when you receive free goods from a vendor outside the normal bill process. Each adjustment reduces or increases the item’s quantity balance and posts the corresponding value to an expense account (for write-downs) or an income account (for unexpected stock gains).

Posting an Inventory Adjustment

Go to Items, find the item, and click Adjust Stock. Two options appear: “Adjust Quantity” (change the number of units) and “Adjust Value” (change the monetary value without changing quantity, for revaluation purposes). For a quantity adjustment, enter the new quantity or the positive or negative change. Select the account to absorb the financial impact (typically “Inventory Write-Off” under Expense or “Stock Variance” as a COGS sub-account). Enter a reason and the date, then save.

Inventory Adjustments and GST

Writing off inventory in India may require an ITC reversal under certain GST provisions. If you claimed ITC on goods that are now being written off due to damage or destruction (not used in the course of business), the ITC may need to be reversed under Rule 37 of the CGST Rules. Consult your CA to determine whether an ITC reversal journal entry is required alongside the inventory adjustment in Zoho Books.

Industry: FMCG — A Bengaluru grocery chain conducts a monthly physical stock count. Any variance between the physical count and Zoho Books is posted as an inventory adjustment. In December, 30 units of a perishable item were spoiled. The adjustment reduces the stock by 30 units and posts the cost of INR 4,500 to the “Inventory Write-Off” expense account.
What is Inventory Adjustment in Zoho Books?

An inventory adjustment in Zoho Books is a manual correction to the quantity or value of an inventory item, used when the recorded stock does not match the physical count due to damage, theft, data entry errors, or product write-offs.

How do I make an inventory adjustment in Zoho Books?

Go to Items, select the item, click Adjust Stock. Enter the new quantity or change, the date, the reason, and the account to post the value adjustment to. Save to update the stock balance and post the accounting entry.

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