docs: cogs by item group report

erpnext_documentation/www/docs/v13/user/manual/en/stock/cogs-by-item-group.md

@@ -0,0 +1,28 @@
+<!-- add-breadcrumbs -->
+
+# COGS By Item Group Report
+
+**A COGS By Item Group Report shows amounts debited to the COGS account grouped
+by Item Group**
+
+Outward stock transactions (for example in Delivery Notes) where values are
+booked against the Cost of Goods Sold account are reflected in the COGS By Item
+Group Report.
+
+## COGS By Item Group Report Attributes
+
+Here is how COGS By Item Group Report represents amounts debited to the Cost of
+Goods Sold account.
+
+![COGS By Item Group Report](/docs/v13/assets/img/stock/cogs-by-item-group.png)
+
+It reflects the sum of amounts debited to the COGS account between the dates
+*01-01-2021* and *28-06-2021*. Since *Eatables* is an Item Group with
+sub-groups such as *Salty* under it, it has two rows assigned. Row 7 with
+amount *₹ 4,000.00* shows the amount  debited due to items having the Item Group
+set as *Eatables* and row 6 with amount *₹ 4,160.00* is a sum of row 7 and row
+8.
+
+The values in the COGS By Item Group Report can be also be referred to in the
+**General Ledger** by setting the *Account* filter to the Cost of Goods Sold
+account.

erpnext_documentation/www/docs/v13/user/manual/en/stock/contents.md

@@ -66,6 +66,7 @@ The Stock module is tightly integrated with Purchase, Manufacturing and Accounti
 2. [Stock Level Report](/docs/v13/user/manual/en/stock/stock-level-report)
 1. [BOM Explorer](/docs/v13/user/manual/en/stock/bom_explorer)
 1. [Stock Value and Account Value Comparision](/docs/v13/user/manual/en/stock/stock-value-account-value-comparison)
+1. [COGS By Item Group](/docs/v13/user/manual/en/stock/cogs-by-item-group)
 
 ## 2. Articles
 ### 2.1 Stock Transactions