While I always highly recommend to our customer to NEVER Direct post to their inventory accounts, unfortunately some do (even the stock Cronus db has a opening balance posting in the test data).
I would proposed that on the inventory valuation report the direct postings are included (total and details depending on how the report is run). This could be another section at the end of the report and have a grand total.
this would help tie out the report to the GL accounts.
Category: Inventory