diff --git a/packages/server/src/modules/SaleReceipts/SaleReceiptCostGLEntries.ts b/packages/server/src/modules/SaleReceipts/SaleReceiptCostGLEntries.ts
new file mode 100644
index 000000000..1743288f2
--- /dev/null
+++ b/packages/server/src/modules/SaleReceipts/SaleReceiptCostGLEntries.ts
@@ -0,0 +1,143 @@
+import * as R from 'ramda';
+import { Knex } from 'knex';
+import { Inject, Injectable } from '@nestjs/common';
+import { TenantModelProxy } from '../System/models/TenantBaseModel';
+import { InventoryCostLotTracker } from '../InventoryCost/models/InventoryCostLotTracker';
+import { LedgerStorageService } from '../Ledger/LedgerStorage.service';
+import { groupInventoryTransactionsByTypeId } from '../InventoryCost/utils';
+import { Ledger } from '../Ledger/Ledger';
+import { AccountNormal } from '@/interfaces/Account';
+import { ILedgerEntry } from '../Ledger/types/Ledger.types';
+import { increment } from '@/utils/increment';
+
+@Injectable()
+export class SaleReceiptCostGLEntries {
+  constructor(
+    private readonly ledgerStorage: LedgerStorageService,
+
+    @Inject(InventoryCostLotTracker.name)
+    private readonly inventoryCostLotTracker: TenantModelProxy<
+      typeof InventoryCostLotTracker
+    >,
+  ) {}
+
+  /**
+   * Writes journal entries from sales receipts.
+   * @param {Date} startingDate - Starting date.
+   * @param {Knex.Transaction} trx - Transaction.
+   */
+  public writeInventoryCostJournalEntries = async (
+    startingDate: Date,
+    trx?: Knex.Transaction,
+  ): Promise<void> => {
+    const inventoryCostLotTrans = await this.inventoryCostLotTracker()
+      .query()
+      .where('direction', 'OUT')
+      .where('transaction_type', 'SaleReceipt')
+      .where('cost', '>', 0)
+      .modify('filterDateRange', startingDate)
+      .orderBy('date', 'ASC')
+      .withGraphFetched('receipt')
+      .withGraphFetched('item')
+      .withGraphFetched('itemEntry');
+
+    const ledger = this.getInventoryCostLotsLedger(inventoryCostLotTrans);
+
+    await this.ledgerStorage.commit(ledger, trx);
+  };
+
+  /**
+   * Retrieves the inventory cost lots ledger.
+   */
+  private getInventoryCostLotsLedger = (
+    inventoryCostLots: InventoryCostLotTracker[],
+  ) => {
+    const inventoryTransactions =
+      groupInventoryTransactionsByTypeId(inventoryCostLots);
+
+    const entries = inventoryTransactions
+      .map(this.getSaleReceiptCostGLEntries)
+      .flat();
+    return new Ledger(entries);
+  };
+
+  /**
+   * Builds the common GL entry fields for a sale receipt cost.
+   */
+  private getReceiptCostGLCommonEntry = (
+    inventoryCostLot: InventoryCostLotTracker,
+  ) => {
+    return {
+      currencyCode: inventoryCostLot.receipt.currencyCode,
+      exchangeRate: inventoryCostLot.receipt.exchangeRate,
+
+      transactionType: inventoryCostLot.transactionType,
+      transactionId: inventoryCostLot.transactionId,
+
+      transactionNumber: inventoryCostLot.receipt.receiptNumber,
+      referenceNumber: inventoryCostLot.receipt.referenceNo,
+
+      date: inventoryCostLot.date,
+      indexGroup: 20,
+      costable: true,
+      createdAt: inventoryCostLot.createdAt,
+
+      debit: 0,
+      credit: 0,
+
+      branchId: inventoryCostLot.receipt.branchId,
+    };
+  };
+
+  /**
+   * Retrieves the inventory cost GL entry for a single lot.
+   */
+  private getInventoryCostGLEntry = R.curry(
+    (
+      getIndexIncrement: () => number,
+      inventoryCostLot: InventoryCostLotTracker,
+    ): ILedgerEntry[] => {
+      const commonEntry = this.getReceiptCostGLCommonEntry(inventoryCostLot);
+      const costAccountId =
+        inventoryCostLot.costAccountId || inventoryCostLot.item.costAccountId;
+
+      const description = inventoryCostLot.itemEntry?.description || null;
+
+      const costEntry = {
+        ...commonEntry,
+        debit: inventoryCostLot.cost,
+        accountId: costAccountId,
+        accountNormal: AccountNormal.DEBIT,
+        itemId: inventoryCostLot.itemId,
+        note: description,
+        index: getIndexIncrement(),
+      };
+
+      const inventoryEntry = {
+        ...commonEntry,
+        credit: inventoryCostLot.cost,
+        accountId: inventoryCostLot.item.inventoryAccountId,
+        accountNormal: AccountNormal.DEBIT,
+        itemId: inventoryCostLot.itemId,
+        note: description,
+        index: getIndexIncrement(),
+      };
+      return [costEntry, inventoryEntry];
+    },
+  );
+
+  /**
+   * Builds GL entries for a group of sale receipt cost lots.
+   * - Cost of goods sold -> Debit
+   * - Inventory assets -> Credit
+   */
+  public getSaleReceiptCostGLEntries = (
+    inventoryCostLots: InventoryCostLotTracker[],
+  ): ILedgerEntry[] => {
+    const getIndexIncrement = increment(0);
+    const getInventoryLotEntry =
+      this.getInventoryCostGLEntry(getIndexIncrement);
+
+    return inventoryCostLots.map((t) => getInventoryLotEntry(t)).flat();
+  };
+}
diff --git a/packages/server/src/modules/SaleReceipts/SaleReceipts.module.ts b/packages/server/src/modules/SaleReceipts/SaleReceipts.module.ts
index faf83b892..faf266e13 100644
--- a/packages/server/src/modules/SaleReceipts/SaleReceipts.module.ts
+++ b/packages/server/src/modules/SaleReceipts/SaleReceipts.module.ts
@@ -40,6 +40,8 @@ import { SaleReceiptsImportable } from './commands/SaleReceiptsImportable';
 import { GetSaleReceiptMailStateService } from './queries/GetSaleReceiptMailState.service';
 import { GetSaleReceiptMailTemplateService } from './queries/GetSaleReceiptMailTemplate.service';
 import { SaleReceiptAutoIncrementSubscriber } from './subscribers/SaleReceiptAutoIncrementSubscriber';
+import { SaleReceiptCostGLEntriesSubscriber } from './subscribers/SaleReceiptCostGLEntriesSubscriber';
+import { SaleReceiptCostGLEntries } from './SaleReceiptCostGLEntries';
 import { BulkDeleteSaleReceiptsService } from './BulkDeleteSaleReceipts.service';
 import { ValidateBulkDeleteSaleReceiptsService } from './ValidateBulkDeleteSaleReceipts.service';
 
@@ -87,6 +89,8 @@ import { ValidateBulkDeleteSaleReceiptsService } from './ValidateBulkDeleteSaleR
     GetSaleReceiptMailStateService,
     GetSaleReceiptMailTemplateService,
     SaleReceiptAutoIncrementSubscriber,
+    SaleReceiptCostGLEntries,
+    SaleReceiptCostGLEntriesSubscriber,
     BulkDeleteSaleReceiptsService,
     ValidateBulkDeleteSaleReceiptsService,
   ],
diff --git a/packages/server/src/modules/SaleReceipts/commands/SaleReceiptCostGLEntries.ts b/packages/server/src/modules/SaleReceipts/commands/SaleReceiptCostGLEntries.ts
deleted file mode 100644
index f94474bbd..000000000
--- a/packages/server/src/modules/SaleReceipts/commands/SaleReceiptCostGLEntries.ts
+++ /dev/null
@@ -1,148 +0,0 @@
-// import { Service, Inject } from 'typedi';
-// import * as R from 'ramda';
-// import { Knex } from 'knex';
-// import { AccountNormal, IInventoryLotCost, ILedgerEntry } from '@/interfaces';
-// import { increment } from 'utils';
-// import HasTenancyService from '@/services/Tenancy/TenancyService';
-// import Ledger from '@/services/Accounting/Ledger';
-// import LedgerStorageService from '@/services/Accounting/LedgerStorageService';
-// import { groupInventoryTransactionsByTypeId } from '../../Inventory/utils';
-
-// @Service()
-// export class SaleReceiptCostGLEntries {
-//   @Inject()
-//   private tenancy: HasTenancyService;
-
-//   @Inject()
-//   private ledgerStorage: LedgerStorageService;
-
-//   /**
-//    * Writes journal entries from sales invoices.
-//    * @param {number} tenantId - The tenant id.
-//    * @param {Date} startingDate - Starting date.
-//    * @param {boolean} override
-//    */
-//   public writeInventoryCostJournalEntries = async (
-//     tenantId: number,
-//     startingDate: Date,
-//     trx?: Knex.Transaction
-//   ): Promise<void> => {
-//     const { InventoryCostLotTracker } = this.tenancy.models(tenantId);
-
-//     const inventoryCostLotTrans = await InventoryCostLotTracker.query()
-//       .where('direction', 'OUT')
-//       .where('transaction_type', 'SaleReceipt')
-//       .where('cost', '>', 0)
-//       .modify('filterDateRange', startingDate)
-//       .orderBy('date', 'ASC')
-//       .withGraphFetched('receipt')
-//       .withGraphFetched('item');
-
-//     const ledger = this.getInventoryCostLotsLedger(inventoryCostLotTrans);
-
-//     // Commit the ledger to the storage.
-//     await this.ledgerStorage.commit(tenantId, ledger, trx);
-//   };
-
-//   /**
-//    * Retrieves the inventory cost lots ledger.
-//    * @param   {} inventoryCostLots
-//    * @returns {Ledger}
-//    */
-//   private getInventoryCostLotsLedger = (
-//     inventoryCostLots: IInventoryLotCost[]
-//   ) => {
-//     // Groups the inventory cost lots transactions.
-//     const inventoryTransactions =
-//       groupInventoryTransactionsByTypeId(inventoryCostLots);
-
-//     //
-//     const entries = inventoryTransactions
-//       .map(this.getSaleInvoiceCostGLEntries)
-//       .flat();
-
-//     return new Ledger(entries);
-//   };
-
-//   /**
-//    *
-//    * @param   {IInventoryLotCost} inventoryCostLot
-//    * @returns {}
-//    */
-//   private getInvoiceCostGLCommonEntry = (
-//     inventoryCostLot: IInventoryLotCost
-//   ) => {
-//     return {
-//       currencyCode: inventoryCostLot.receipt.currencyCode,
-//       exchangeRate: inventoryCostLot.receipt.exchangeRate,
-
-//       transactionType: inventoryCostLot.transactionType,
-//       transactionId: inventoryCostLot.transactionId,
-
-//       date: inventoryCostLot.date,
-//       indexGroup: 20,
-//       costable: true,
-//       createdAt: inventoryCostLot.createdAt,
-
-//       debit: 0,
-//       credit: 0,
-
-//       branchId: inventoryCostLot.receipt.branchId,
-//     };
-//   };
-
-//   /**
-//    * Retrieves the inventory cost GL entry.
-//    * @param   {IInventoryLotCost} inventoryLotCost
-//    * @returns {ILedgerEntry[]}
-//    */
-//   private getInventoryCostGLEntry = R.curry(
-//     (
-//       getIndexIncrement,
-//       inventoryCostLot: IInventoryLotCost
-//     ): ILedgerEntry[] => {
-//       const commonEntry = this.getInvoiceCostGLCommonEntry(inventoryCostLot);
-//       const costAccountId =
-//         inventoryCostLot.costAccountId || inventoryCostLot.item.costAccountId;
-
-//       // XXX Debit - Cost account.
-//       const costEntry = {
-//         ...commonEntry,
-//         debit: inventoryCostLot.cost,
-//         accountId: costAccountId,
-//         accountNormal: AccountNormal.DEBIT,
-//         itemId: inventoryCostLot.itemId,
-//         index: getIndexIncrement(),
-//       };
-//       // XXX Credit - Inventory account.
-//       const inventoryEntry = {
-//         ...commonEntry,
-//         credit: inventoryCostLot.cost,
-//         accountId: inventoryCostLot.item.inventoryAccountId,
-//         accountNormal: AccountNormal.DEBIT,
-//         itemId: inventoryCostLot.itemId,
-//         index: getIndexIncrement(),
-//       };
-//       return [costEntry, inventoryEntry];
-//     }
-//   );
-
-//   /**
-//    * Writes journal entries for given sale invoice.
-//    * -------
-//    * - Cost of goods sold -> Debit -> YYYY
-//    *    - Inventory assets -> Credit -> YYYY
-//    * --------
-//    * @param {ISaleInvoice} saleInvoice
-//    * @param {JournalPoster} journal
-//    */
-//   public getSaleInvoiceCostGLEntries = (
-//     inventoryCostLots: IInventoryLotCost[]
-//   ): ILedgerEntry[] => {
-//     const getIndexIncrement = increment(0);
-//     const getInventoryLotEntry =
-//       this.getInventoryCostGLEntry(getIndexIncrement);
-
-//     return inventoryCostLots.map(getInventoryLotEntry).flat();
-//   };
-// }
diff --git a/packages/server/src/modules/SaleReceipts/subscribers/SaleReceiptCostGLEntriesSubscriber.ts b/packages/server/src/modules/SaleReceipts/subscribers/SaleReceiptCostGLEntriesSubscriber.ts
index 57209ea12..e3985540c 100644
--- a/packages/server/src/modules/SaleReceipts/subscribers/SaleReceiptCostGLEntriesSubscriber.ts
+++ b/packages/server/src/modules/SaleReceipts/subscribers/SaleReceiptCostGLEntriesSubscriber.ts
@@ -1,36 +1,26 @@
-// import { Inject, Service } from 'typedi';
-// import events from '@/subscribers/events';
-// import { IInventoryCostLotsGLEntriesWriteEvent } from '@/interfaces';
-// import { SaleReceiptCostGLEntries } from '../SaleReceiptCostGLEntries';
+import { Injectable } from '@nestjs/common';
+import { OnEvent } from '@nestjs/event-emitter';
+import { events } from '@/common/events/events';
+import { IInventoryCostLotsGLEntriesWriteEvent } from '@/modules/InventoryCost/types/InventoryCost.types';
+import { SaleReceiptCostGLEntries } from '../SaleReceiptCostGLEntries';
 
-// @Service()
-// export class SaleReceiptCostGLEntriesSubscriber {
-//   @Inject()
-//   private saleReceiptCostEntries: SaleReceiptCostGLEntries;
+@Injectable()
+export class SaleReceiptCostGLEntriesSubscriber {
+  constructor(
+    private readonly saleReceiptCostEntries: SaleReceiptCostGLEntries,
+  ) {}
 
-//   /**
-//    * Attaches events.
-//    */
-//   public attach(bus) {
-//     bus.subscribe(
-//       events.inventory.onCostLotsGLEntriesWrite,
-//       this.writeJournalEntriesOnceWriteoffCreate
-//     );
-//   }
-
-//   /**
-//    * Writes the receipts cost GL entries once the inventory cost lots be written.
-//    * @param {IInventoryCostLotsGLEntriesWriteEvent}
-//    */
-//   private writeJournalEntriesOnceWriteoffCreate = async ({
-//     trx,
-//     startingDate,
-//     tenantId,
-//   }: IInventoryCostLotsGLEntriesWriteEvent) => {
-//     await this.saleReceiptCostEntries.writeInventoryCostJournalEntries(
-//       tenantId,
-//       startingDate,
-//       trx
-//     );
-//   };
-// }
+  /**
+   * Writes the receipts cost GL entries once the inventory cost lots are written.
+   */
+  @OnEvent(events.inventory.onCostLotsGLEntriesWrite)
+  async writeReceiptsCostEntriesOnCostLotsWritten({
+    trx,
+    startingDate,
+  }: IInventoryCostLotsGLEntriesWriteEvent) {
+    await this.saleReceiptCostEntries.writeInventoryCostJournalEntries(
+      startingDate,
+      trx,
+    );
+  }
+}