As part of receiving goods that incur Landed Costs and subsequently Invoicing Landed Costs a series of costs are posted into the General Ledger within Business Central.
Referring to the Landed Cost Type setup guide the Cost Treatment that you choose for a Landed Cost Type will drive the financial postings that are recorded inside of the system and furthermore will distinguish whether variances between expected and actual costs are simply written to a variance account or propagated through inventory transactions to cost of goods accounts.
For Default Cost Treatment an example of the financial postings is provided here.
For Charge Item Cost Treatment an example of the financial postings is provided here.