This map is built live, one arrow at a time, and the finished version is deliberately not shown first — the build is the lesson.
Trace one. Purchase to stock. Purchase order, receipt, inspection or direct delivery, putaway, on-hand increases, transfer to costing, cost distributions, accounting, general ledger.
Trace two. Make — the one this course is about. Work order released, components issued or backflushed, resources charged, operations completed, finished good received to stock, transfer to costing, distributions, general ledger. Notice a process is named at every hop; those names are what you will search for when something stops halfway.
Trace three. Ship. Sales order, pick release, pick confirm, ship confirm, on-hand decreases, cost of goods sold, general ledger.
Trace four. The ones people forget: miscellaneous receipt and issue, subinventory transfer, inter-organization transfer, scrap. Each has an accounting consequence, and each is where unexplained variances come from. Nobody designs these. They happen anyway, every day, and they land in the same accounts as everything else.
Now look at what happened. Every one of those traces passes through the transfer-to-costing processes and then cost distribution creation. That is the single point where physical events become accounting. So if a number is wrong in the general ledger, that chain is where you look — and knowing which link to check saves hours, because the alternative is checking the transaction, then the item, then the cost setup, then the accounting rules, in a system where all four are plausible.
If you also took the Financials course, this diagram terminates exactly where that one began: the general ledger on the right-hand edge of this picture is the left-hand edge of that one.
