Check each lot separately: opening balance plus material sent, less accepted receipts, rejected receipts, unused material returned and documented process loss. Any unexplained balance needs a physical confirmation, not an automatic loss entry.
Start with the lot, not the supplier total
“Job worker ke paas kitna maal pending hai?” A supplier balance alone cannot answer which customer order is waiting. Keep the lot number, material description, process, unit, issue date and expected return date together.
This worksheet follows fabric sent for outside processing and returned in metres. It checks where the material went. It does not set dyeing conditions or acceptable shrinkage. ERPNext's subcontracting documentation distinguishes supplied material, consumption and receipts. The worksheet below uses those distinctions without requiring that software.
A lot that appears short by 40 metres
All quantities below are illustrative. Assume the team measures fabric sent out and received back on the same basis. A real finishing process may change length; agree the measurement basis before subtraction.
| Movement for lot L-208 | Metres | Evidence needed |
|---|---|---|
| Opening material at processor | 0 | Previous closing balance |
| Material issued | 1,000 | Issue record and receipt acknowledgement |
| Accepted fabric received | 700 | Goods receipt and quality release |
| Rejected fabric received, held separately | 40 | Receipt and rejection record |
| Unused material returned | 20 | Return record |
| Documented process loss | 10 | Agreed reconciliation evidence |
Balance still to account for: 1,000 − 700 − 40 − 20 − 10 = 230 metres. Rejected material is already back at your premises, so it must not remain in the processor's physical balance. It is also unavailable for normal dispatch until a decision is recorded.
If the processor confirms only 190 metres on hand, the difference is 40 metres. Check for a receipt not yet entered, fabric still on the way, a different lot or a difference in measurement. Do not label all 40 metres as waste to make the sheet balance.
Keep physical location separate from quality status
Add two columns: “Where is it?” and “Can we use it?” Material can be physically received but awaiting inspection. Another lot can be usable yet still at the processor. Both differ from material available in your dispatch area.
- For each pending lot, record the processor's confirmed quantity and confirmation time.
- Separate unprocessed material, work in progress and finished material awaiting dispatch.
- Link a reissue for correction to the earlier rejection. Do not count the original issue twice.
- Assign the next step to one person: collect a document, confirm transport or resolve the quantity difference.
Do not subtract kilograms from metres
If yarn goes out in kilograms and fabric returns in metres, maintain two records. Reconcile yarn consumption in kilograms, then compare fabric output against the job's agreed conversion or bill of materials. Use the conversion basis approved for that job by the responsible production person. A blanket conversion factor can hide a shortage.
Send a question the processor can answer
“Lot L-208 mein hamare record ke hisaab se 230 metre balance hai. Aap 190 metre confirm kar rahe hain. Please pending quantity, location aur last dispatch reference share karein.”
Close the issue only when the records explain the difference. Save who confirmed it and when. Next week's opening balance should come from that reconciled closing position, rather than a fresh estimate.
Questions you might ask
How do I calculate material pending with a job worker?
Reconcile one lot in a consistent unit, subtracting all documented returns and consumption or loss from the opening balance plus issues. Confirm the remaining physical quantity with the job worker.
Should rejected fabric count as pending job work?
If it has returned to your premises, it is no longer physically pending at the processor. Track its rejection and any later reissue separately.