I have shared the counting control in Inventory and Warehouse Management parameters where prevent any transactions on items being in counting journal.
In this post sharing with you counting posting profile, it is the Controllership decision and the Financial Consultant map the requirements in Inventory Posting Profile.
Inventory and warehouse management ->Setup->Posting->Posting profile, under inventory tab, identify the profit and loss accounts and its relation to inventory items whether all items, specific item, and/or item group (Posting Profile Concept).
Microsoft Dynamics AX offer flexibility to inventory adjustment accounts it could be one account, or an account to profit, and other account for loss.
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