How to account for goods in WMS?

Question

CRM

Hello!
In self-written CRM, you need to make a product accounting module. The requirements are small:
1) Accounting for receipts (prices, quantity)
2) Reserve for orders
3) Movement of goods between objects (warehouse / courier / client)
4) The principle of shipment from the FIFO warehouse by the date of receipt
That is, nothing complicated. The question is only in the database architecture and control logic.
There are two options:
1) Store goods in batches in the database (one receipt = one entry in the database with a field for the number of goods). This entry is in stock. If the item is on sale, then a sale record is created for it and the quantity field in the storage is reduced.
2) Start goods objects at once (receipt with 5 goods = 5 objects = 5 records in the database).
Each option has advantages. At one time, I transferred one system to the second option (not WMS). I have never worked with WMS or programmed them. Has anyone had such an experience?
What are the opinions?

Answer 1

Income and expenses are considered overhead. The invoice consists of at least 2 tables: a table of headers (number, date, date of posting, etc.) and a table of carcasses (product, quantity, price, etc. to taste).
Separate tables for receipts, separate for expenses.
Plus one table (Relation) for writing off goods from receipts.
Further, if necessary, collect goods for consumption (sale, transfer, write-off, etc.), we look at our receipts, minus records from Relation.
The algorithm itself can be found on the net, I found it somehow ... But I can throw off mine if you suddenly decide to figure out someone else's code (MS SQL).
Here is an example of what it looks like for us. Part of the tables as Goods, Subdivisions, I did not specify.