Should the freight charges be missed and the total vendor invoice amount applied to the receiving slip, the balance of the receiving slip will be off. As with the freight by item tracking method, this imbalance causes the receiving slip to be printed on the Under/Over Vouchered Slips report. An adjusting entry should be made to correct the freight charges as shown below.
This transaction credits the receiving slip and debits the "Freight In" account, 6070, for the total amount of the freight, 6.48.