Then K.Thammada forwards to K. Salakjit (Accounting staff) to estimate total cost of
shipment which comprises RM price and import expenses. RM price is calculated by using
BOT selling rate on BL date. Accrued import expense such as commission fee, insurance,
transit of goods, are estimated based on RM weight specified on Invoice. These expenses
are counted as raw material in transit. The expense per unit will be used to calculate
inventory value when actual weight of RM is known. K. Salakjit records AP to G/L as follows;