In the trifurcation method, the cost of goods sold is calculated by unconditionally posting the cost of goods sold to the purchase account at the time of purchase, transferring the beginning of the month to the end of the month, and transferring each contra account (opening stock and closing stock) and purchase account to the cost of goods sold at the end of the month. However, in Indonesia, it seems that in many cases, the amount consumed at the end of the month (the amount sold) is transferred to the manufacturing cost (cost of sales) calculated based on the standard cost, which is recorded in asset accounts (materials and goods) at the time of purchase.