If a transaction pulls 4 units from two FIFO layers, how many entries will appear in the transaction journal?

In a FIFO (First In, First Out) inventory system, the method used to account for inventory flow means that when goods are sold or used, the oldest inventory items are considered to be sold first. When a transaction pulls 4 units from two different FIFO layers, it will result in obtaining units from these two layers separately.

Because the transaction is drawing from two layers, the transaction journal will record one line item for the units taken from each layer. Therefore, there will be a total of two line items in the transaction journal, one for each FIFO layer from which the units were drawn. This reflects the structure of the transaction where each pull from a different inventory layer necessitates an individual entry in the journal system to accurately track the movement of inventory.

Hence, two line items will appear in the transaction journal as a result of pulling from two FIFO layers.