Return to Stock

@$10

Hi,

We issue out of stock and sometimes all issues are not used.

How can we return those issued items back into stock? How does the accounting DR Stock Inventory Account and CR the Expense Account the Issues were made to?

Example:

1) Miscellaneous Issue 100 boxes @ $10 ea = $1000

2) Used 90boxes @ $10 each= $900

3) Return to stores 10 boxes @$10 each =$100

For Item 3 we would like to know how we can have the following entry go through:DR Stock Inventory Account and CR the Expense Account in 1?

Thanks,

Qamarah