Inventory Control keeps track of the order in which units arrive at a location by storing their receipt date, receipt number, quantity, and extended cost in individual "buckets."
When you transfer units between locations, Inventory Control creates a bucket at the receiving location and stores the transfer number in the bucket. If, later, you want to adjust the item quantity or cost in a specific bucket created by a transfer, you can identify the bucket by the transfer number, which you can find on the Transfers Posting Journal.