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A purchasing clerk places an order with a vendor. When the warehouseman enters the goods receipt, the system generates the appropriate RG 23D entry automatically, as follows:

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The RG 23D entry contains a separate line item for each material in the goods receipt, and each line item has its own folio number.

Later that day, a second lot of goods is delivered. Again, the warehouseman enters the goods receipt in the system, and the system creates the RG 23D entry automatically.

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This is the second RG 23D entry, so the serial number is 0002. The folio numbers start at the next available number, in the example, 004.

Later on, a sales clerk enters a sales order. When the excise clerk selects the RG 23D entries to go with the goods issue, the system generates the following RG 23D entry:

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