What is the side effect of positive (+) and Negative (-) discrepancy adjustment? for a warehouse environment.

The major drawback in inventory adjustment will affect the accrual-based accounting system. Most important thing to consider in this aspects are 

1.Prepayments

2.Accruals

3.Estimates

4.Considerations

Thanks for invitation,

I do believe that the direct effect will be on "The Working Capital Cycle".