Debit   Credit
130000 [301] Raw Materials - Stock                                    800                  (10 x 80)
208040 [408] Goods Received Not Invoiced (GRNI) Clearing             800    

In Goods Receipt PO > Copy to: A/P Invoice

                                                                                    Debit   Credit
V2220 Coconut Devices [401]                                            940
[4426] VAT Receivable (Input Tax)                                                 140
[408] Goods Received Not Invoiced (GRNI) Clearing                        800

Now let me show you the values of a Delivery I issue for one of our customers. When  I choose the Portable Media Player item for the customer a unit price of 110 appears. This is because we defined the Reseller Price List as the default price list for this customer. I enter a quantity of 4 and add the Delivery.

I browse back to the Delivery and I can see that the Total value of the Delivery is 440. The value of the Journal Entry linked to the Delivery is 360. That is, quantity of 4 items multiplied by Item cost value at that moment - 90.

                                                                                  Debit   Credit
500005 [601] Raw Materials - Cost of Goods Sold                360                     (4 x 90)
130000 [301] Raw Materials - Stock                                              360

Banking > Outgoing Payments > Outgoing Payments:

                                                                                    Debit   Credit
V2220  Coconut Devices [401]                                            940
161000 [5121] Bank Account                                                        940

In Delivery we defined the Reseller price List as the default price list for this customer.
13000 / [301] Raw Materials account is Credited and 500005 / [601s] Raw Materials - Cost of Goods Sold is Debited.

In Delivery > Coy to: A/R Invoice
When I create the Invoice for the Customer Order, we see that although the item cost is 360, the customer is changed a price of 440 based on the customer's price list.

                                                                                   Debit     Credit
C20000 [411]        Norm Thompson [411]                            515.46
207000 [4427] VAT Payable (Output Tax)                                           75.46
400000 [701]   Sales Revenue (Domestic) - Product No.1       440