The source account must be an input account, and the same account can be used only once as a source account in the definitions. The target accounts must be input accounts and connected to the same data type. If deferred tax entries are not required, it is not necessary to add the deferred tax accounts.

•Inventory account, opening balance

•Retained earnings account, opening balance

•Inventory account, change in asset value

•Income statement account, change in inventories

•Deferred tax account, opening balance

•Retained earnings account, opening balance (deferred tax)

•Deferred tax account, change in asset value

•Income statement account, change in deferred tax