Bonded warehouse - Bookkeeping

The bookkeeping shows all transaction-based postings that affect your stock. Every approved inbound, outbound, or correction is recorded here and directly impacts the balance.

Every time goods are received, withdrawn, or adjusted, a transaction is recorded here. This view shows how your current stock balance is built up over time and how it is reduced when goods leave the warehouse.

Bookkeeping is the foundation of your warehouse control. It ensures that all movements are documented and that the traceability of goods is maintained from the moment they are registered until they are withdrawn.

How bookkeeping works

Bookkeeping in Emma CMS is entirely transaction-based. This means that stock is not stored as a fixed number somewhere in the system. Instead, your balance is always calculated from the sum of all transactions.

When goods are placed into the warehouse, an inbound transaction is created.
When goods are removed, an outbound transaction is created.
If adjustments are required, a correction transaction is created.

Inbound transactions increase the stock with positive quantities.
Outbound transactions reduce the stock with negative quantities.
Correction transactions may either increase or decrease the stock, depending on the situation.

Your current balance is simply the total of all these transactions.

If all goods from one inbound flow are later withdrawn, the net result for that flow will be zero.

How transactions are generated

Transactions in Bookkeeping are created automatically based on approved customs processes and registered adjustments.

For Non-EU goods, inbound transactions are typically created when an inbound declaration is approved. Outbound transactions are created when goods are released for free circulation, exported, transferred, or placed under NCTS.

For EU goods, no inbound customs declaration is required. In these cases, the inbound transaction is created directly from the Inbound Delivery. When EU goods are withdrawn, an outbound transaction is created. If EU goods are exported, the outbound transaction is based on the approved export declaration.

Bookkeeping reflects what has been officially processed. It does not create declarations, it records their stock impact.

Traceability and stock control

The purpose of Bookkeeping is not only to calculate stock, but to preserve traceability.

Even if goods do not receive an official customs reference, as is the case for EU goods, they must still be traceable through internal references and transaction history.

At any time, you can use Bookkeeping to determine:

• How much of a specific good is in stock

• Under which reference it was registered

• Who owns the goods

• How the balance has developed over time

Because the balance is built from transactions, the full movement history is always available.

Bookkeeping therefore provides both operational control and the documentation required for audit and customs compliance.

Corrections and reversals

In some cases, adjustments are necessary. This may happen if discrepancies are discovered during stocktaking or if an underlying declaration is amended.

When this occurs, a correction transaction is created.

A reversal is a specific type of correction. It creates a new transaction that mirrors the original but with opposite values. For example, if an inbound transaction was booked with 5 packages, a reversal will create a correction transaction with minus 5 packages. This ensures that the audit trail remains intact while the balance is corrected.

What information is stored in each transaction

Each transaction contains the key information needed to maintain traceability and control.

At head level, the transaction includes details such as transaction type, internal reference, official customs reference where applicable, warehouse authorization, and goods owner.

At goods line item level, the transaction contains information about the specific goods, such as article number (for article-based warehouses), tariff number for Non-EU goods, description, number of packages, weight, and invoice value. Required package information such as marks and numbers and package type is also included.

This structure ensures that goods can always be identified and traced through the system.

Recap

Bookkeeping shows how your warehouse stock is built up, reduced, and adjusted over time.

All movements are recorded as transactions. Inbound transactions increase stock, outbound transactions reduce it, and correction transactions adjust it when needed. Your current balance is always the sum of these transactions.

Because every change is recorded, you can always see how a balance was created, which references are connected to it, and who owns the goods.

Bookkeeping gives you both full stock control and complete traceability.