Accounting implications

While processing Sales order we come across following journal entries. I have a doubt whether mentioned accounts are balance sheet accounts if yes, both are assets ? could you please somebody explain me.

Unvoiced Debtors A/c Dr.
To Goods Delivered but Unvoiced A/c

Our first query is– Whether both reflect in the Balance Sheet

Second – At cost or Sales Price ??
Thanks for your help in advance!!


I would suspect that the posting type on these journal lines are Delivery Note and Delivery Note Offset?

If so, the Main Accounts typically used when the SO is despatched would be:

Dr Goods Delivered Not Invoiced

Cr Stock

The Main Accounts would be Balance Sheet.

Secondly, the entries would reflect the Cost Price.