The Item Journal is the Business Central page used to post inventory quantity and cost changes that do not come from a purchase, sales or production document.
The Item Journal records direct inventory movements: positive adjustments, negative adjustments, and quantity postings that have no source document. Every posted line creates an item ledger entry and at least one value entry, so both the quantity on hand and the inventory value are updated; those values reach the general ledger through automatic cost posting, or when you run Post Inventory Cost to G/L. It is the standard tool for opening balances, scrap, samples and corrections.
Open it with Alt+Q, search for Item Journals and choose a batch. A line typically needs Posting Date, Entry Type, Item No., Location Code, Quantity and, for positive adjustments, a unit cost. Moving quantity between locations or bins is done in the Item Reclassification Journal instead, not here.
On 30 June 2026 a stock check finds 3 damaged bearings of item BRG-1000 at location BLUE. You enter a line with Entry Type Negative Adjmt., Quantity 3, Location Code BLUE, a reason code such as DAMAGE, and post. Inventory falls from 240 to 237 pieces and, at a unit cost of CHF 12.40, an inventory decrease of CHF 37.20 is recorded.
Typical errors: a posting date outside the allowed posting date range, which blocks posting; missing item tracking lines when the item uses lots or serial numbers, which stops the posting with an error about tracking; and using Entry Type Purchase in the journal instead of a purchase invoice, which creates inventory but no vendor ledger entry, so nothing is payable. A wrong unit cost on a positive adjustment quietly distorts the average cost of the item.
Use Preview Posting before posting a large batch to see exactly which item and general ledger entries will be created, and set reason codes so adjustments can be explained during an audit. After large adjustments, run Adjust Cost Item Entries so that costs flow through to related outbound entries.
The Item Journal changes the quantity or value in inventory. The Item Reclassification Journal keeps the quantity unchanged and moves it to another location, bin, dimension or tracking number.
Use an Item Journal batch with Entry Type Positive Adjmt., one line per item and location, with the quantity and the correct unit cost. Post it on the opening date you agreed with your accountant.
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