Manually input COGS in Sales

As we know, the system can calculate COGS itself using the average method.
Why are we allowed to enter COGS manually?
Won’t this make our bookkeeping inconsistent?
When/under what conditions do we need to enter COGS manually?

Thank You

  1. When a purchase invoice hasn’t been received from suppliers or production hasn’t been completed but there is a need to capture the cost of goods sold in financial reports.

  2. When a business decides to manually record the cost of goods sold in the books.

Thanks for the explanation.
That’s acceptable, maybe some businesses really need this.

In my opinion, if sales occur before any purchases occur, it would be more realistic to leave COGS at Zero.

We can see in the following simulation that Sales occur before Purchase:

In Manager, the COGS will be calculated automatically when a purchase occurs, the COGS value will be more accurate.

Allowing manual COGS on invoices would be very risky, because not everyone can calculate it correctly according to the method we use.

My cashier (a person with restrictions), whose job is only to make Sales Invoices, Check stock availability for sale and check Receivables, will not know the purchase price of the goods he is selling. He should not be allowed to add his own COGS in the Sales he makes.

@lubos, I’m sure not many users need this, I hope, this column can be hidden, and made an option like the option to display Line Description.


I have also tried this feature in my simulation. I noticed something wrong with the report displayed on the Inventory Tab – Item Name - - Total Cost .

I made one purchase, and three sales, the first and third sales, using automatic COGS, the second sale using manual COGS.
Of the three sales, there should be 4 remaining Inventory, but on the Inventory Tab – Item Name - - Total Cost . there are 6 remaining.

Sales using manual COGS do not calculate the Qty of goods sold in this Tab. This should be a Bug.