Configuration
1. Add New GL Code for rounding posting
Accounting > Maintenance > Configuration > Chart of Account > Add GL Code
2. Add new item for rounding transaction
Inventory > Item > Add Item
3. Apply Five cent configuration in SALES transaction
Control Panel > System Admin > EMP Configuration > Trading
4. PURCHASE transaction - to add ROUNDING item code manually
4.1 To Add rounding amount
4.2 To reduce the rounding amount