Filtering account

Hi, I want to ask . the GL shows the reverse account from expense head generated from purchase invoice.
The actual amount of Cost of goods sold is zero because there is actually no expense (only purchase item).
Why is it when i filter account the “Cost of goods sold” it only shows the debit amount. Hence it shows final amount of COGS when it supposedly be zero.

Thanks

Seems like you are using Periodic Inventory method to book accounting entry for stock. Check Setup -> Accounts Settings. In case of periodic inventory, system directly books expense at the time of purchase, it does not book stock value in Asset side.