COGS Accounting event process in R12

 Hi Folks,

If we are not using Revenue In Advance or Revenue in Arrears in AR, what is the procedure to COGS account recognization process.

f we are not using Revenue In Advance or Revenue in Arrears in AR, what is the procedure to COGS account recognization process.

Note:- I have performed following tasks to recognize my revenue and COGS but still i am unable to see COGS entry when I ran create accounting, Performed tasks as follow.

1. Ship Confirm sales order

2. Import in AR

3. Run draft create accounting for AR

4. Run "Revenue Recognition" before create accounting and after create accounting being in AR