However, if you would like to see the entire Bill of Material you merely click on the “Full View” button and the entire Bill of Material will be displayed.
If you only have two or three line items you can see them all in the partial view of the Inventory Assembly item master window. From a Balance Sheet standpoint, nothing has really changed since we’re just swapping dollars from one bucket and putting them in another. You would be crediting raw materials for the cost of the build and debiting the cost of the finished product. The accounting behind this particular build would be as follows assuming you build just one assembly item. The difference is you see a partial Bill of Materials window showing component parts, item type, quantity and total cost for each line item and the total cost for the Bill of Material. 
Below you can see an Inventory Assembly item with all of the normal fields for general ledger accounts etc. It’s important to point out that Group Items cannot be included in a Bill of Material. BOMs can contain labor, other assemblies (many times called sub-assemblies) and a variety of other components. Bill of Materials does not have to contain only inventory parts (although they can). A Bill of Material is simply a listing of all components that will be used to create/produce/assemble the final Inventory Assembly item. The distinction is it will have a Bill of Material (BOM) attached to it. This is an “Item” in QuickBooks like any other item. 
What is an Inventory Assembly (sometimes just called assembly)? To see if we can bring some clarity and best practices to the discussion. Let’s take a deeper dive into each of these concepts Inventory Assemblies and Bill of Materials (BOMs) can be confusing when using any software, including QuickBooks.
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