DBA maintains a perpetual real time inventory that does not require the period end quantity and cost adjustments that are typically made with non-WIP systems.
On hand quantities are updated in real time as items are received to stock or issued to jobs or picked for shipment. On hand quantities already reflect quantities in WIP and no period end quantity adjustment is required. Item receipt costs already reflect absorbed costs for direct labor and manufacturing overhead and no period end cost adjustment is required.
The Inventory and Work in Process accounts are self-adjusting and should never be subject to journal entry adjustment. Any such adjustments will sever the relationship with the underlying transactions and must be avoided.