How to make entry for spoiled, decayed purchase items?

Hi, I use QB Pro 2009. All purchased items are entred as cost of goods. Out of them some are spoiled, decayed and found in as not resaleable condition so destroyed them.
How to adjust those purchased items that found spoiled or decayed in books? Thank you for your help. Jayesh
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Seems like you've already accounted for them in Cost of Goods, so unless you wanted to take the cost of the spoiled goods out of COGS and put them in another category for reporting, they are already accounted for.
If you had placed purchases in inventory, then any inventory adjustments to what's on hand as-of whatever date would also account for spoilage, shrinkage, evaporation, etc.
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Paul Thomas, CPA
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