BOM Journal postings in AX 2012 R3 vs. earlier versions of AX 2012

I have recently done some investigation in regards to the accounting transactions taking place during the posting of BOM journals in AX 2012 R3, and have found that there is a difference in the accounting transactions taking place in AX 2012 R3 vs. what was experienced in earlier versions of AX 2012. Please consider the following results of posting BOM journals in AX 2012 R2 vs. earlier versions of AX 2012:

1.  AX 2012 R3:

a.  Inventory and warehouse management | Setup | Inventory | Item groups, Production tab:

- Production, receipt: Inventory account for finished products (Debit)

- Production, issue: Inventory account for materials (Credit)

b. Inventory and warehouse management | Setup | Inventory | Item groups, Inventory tab:

- Inventory, profit: Profit account for inventory profit (Debit)

- Inventory, loss: Loss account for inventory loss (Credit)

2.  AX 2012 R2 and earlier:

a. Inventory and warehouse management | Setup | Inventory | Item groups, Production tab:

- Production, receipt: Inventory account for finished products (Debit)

- Production, issue: Inventory account for materials (Credit)

- Production, issue offset: WIP account (Debit)

- Production, receipt offset: WIP account (Credit)

The reason why changes were made in AX 2012 R3 relative to the accounting transactions taking place during BOM journal posting is due to the following:

-  Retail introduced the concepts of Kitting and De-kitting and this could lead to the fact that balances were caught on WIP accounts that would never be cleared out. As WIP are balance sheet accounts in nature, this would lead to incorrect results.

- When making a negative BOM journal and running Inventory close, the system does not ripple the adjustments correctly back through the Raw materials which would leave a difference in WIP.

I hope that this information is helpful for those exploring BOM journal functionality across versions of AX 2012!