When you create a sales document, the costs of goods sold for the items are automatically attributed to the default COGS (Cost of Goods Sold) account. If the sales document is based on another document, the default COGS account is taken from the base document. If the sales document is not based on another document, the default COGS account depends on the Set G/L Accounts By setting on the Inventory Data tab in the item master data. You can manually attribute the costs on a row level to a different COGS account.

You can change the COGS account in all sales documents except the following:

  • A/R down payment invoices
  • A/R down payment requests
  • A/R invoices based on deliveries
  • Credit memos based on returns
  • Correction invoices

You cannot change the COGS account in:

  • Documents that create journal entries and have already been added to the database
  • Rows that have been closed or copied to a follow-on document


You have prepared the relevant sales document, but have not yet added it to the database.


1) Open the form-settigns (Form Settings) window of the sales document.

2) On the Table Format tab, select the Visible and Active options for COGS Account and choose OK.

The COGS Account column is now visible and can be edited on the Contents tab of the sales document.

3) To change the COGS account at the row level, place the cursor in the COGS Account column in the item row and specify the new COGS account.

4) To save the sales document in the database, choose Add.