diff --git a/lib/accounting.ts b/lib/accounting.ts
index 875030c5..c37d67cd 100644
--- a/lib/accounting.ts
+++ b/lib/accounting.ts
@@ -171,6 +171,27 @@ async function getAccountingPostingContext(type: AccountingSyncType): Promise<{
   return { connector, postingMode }
 }
 
+/**
+ * Whether the daily batch will actually post shipment COGS for the active
+ * connector — i.e. the connector is active, its sync is enabled, AND its daily
+ * batch is enabled. Used to decide whether an un-journaled shipment's COGS
+ * revaluation will reach the ledger via the batch, or whether the landed-cost
+ * COGS journal must still carry it (audit-gbzh). Mirrors the gate in
+ * app/api/cron/accounting-daily-batch/route.ts.
+ */
+export async function isDailyBatchPostingEnabled(): Promise<boolean> {
+  const connector = await getActiveAccountingConnectorId()
+  if (!connector) return false
+  if (connector === 'xero') {
+    const { getXeroSettings } = await import('@/lib/connectors/xero/settings')
+    const settings = await getXeroSettings()
+    return settings.xero_sync_enabled === 'true' && settings.xero_daily_batch_enabled === 'true'
+  }
+  const { getQuickBooksSettings } = await import('@/lib/connectors/quickbooks/settings')
+  const settings = await getQuickBooksSettings()
+  return settings.quickbooks_sync_enabled === 'true' && settings.quickbooks_daily_batch_enabled === 'true'
+}
+
 export async function isAccountingSyncTypeEnabled(type: AccountingSyncType): Promise<boolean> {
   return (await getAccountingPostingContext(type)) !== null
 }
diff --git a/lib/cost-layers.ts b/lib/cost-layers.ts
index 00213bf2..c144c578 100644
--- a/lib/cost-layers.ts
+++ b/lib/cost-layers.ts
@@ -8,7 +8,7 @@
  */
 
 import type { Prisma } from '@/app/generated/prisma/client'
-import { getAccountingSettings, isAccountingSyncTypeEnabled, queueAccountingSyncTx } from '@/lib/accounting'
+import { getAccountingSettings, isAccountingSyncTypeEnabled, isDailyBatchPostingEnabled, queueAccountingSyncTx } from '@/lib/accounting'
 import { parseCostLayerSnapshot, serializeCostLayerSnapshot, sumCostLayerSnapshot } from '@/lib/cost-layer-snapshots'
 import { getInventoryConstraintMessage } from '@/lib/domain/inventory/prisma-errors'
 import {
@@ -35,6 +35,13 @@ type ShipmentCogsRevaluationSyncOptions = {
    * this delta (audit-3aph).
    */
   isReversalPostingEnabled?: () => Promise<boolean>
+  /**
+   * Whether the daily batch will post un-journaled shipments' COGS (injectable
+   * for tests). When false, the batch won't carry an un-journaled shipment's
+   * revaluation, so the caller must keep that delta in the COGS journal
+   * (audit-gbzh).
+   */
+  isDailyBatchPostingEnabled?: () => Promise<boolean>
 }
 
 export function buildShipmentCogsRevaluationSyncPayload(input: {
@@ -731,6 +738,9 @@ export async function refreshShipmentCogsForCostLayerChange(
 
   let updated = 0
   let cogsRevaluationDelta = toDecimal(0)
+  // Resolved lazily on the first un-journaled shipment, then reused, so a
+  // settings read happens at most once per call (audit-gbzh).
+  let dailyBatchPosts: boolean | null = null
   for (const shipment of shipments) {
     const currentShipment = await tx.shipment.findUnique({
       where: { id: shipment.id },
@@ -765,9 +775,14 @@ export async function refreshShipmentCogsForCostLayerChange(
       }, options)
       if (posted) cogsRevaluationDelta = addMoney(cogsRevaluationDelta, shipmentDelta)
     } else {
-      // Not yet journaled → the daily batch will post the updated cogsBatchAmount
-      // (new cost), so the shipment path owns this delta.
-      cogsRevaluationDelta = addMoney(cogsRevaluationDelta, shipmentDelta)
+      // Not yet journaled → the daily batch posts the updated cogsBatchAmount
+      // (new cost), so the shipment path owns this delta — but ONLY if the daily
+      // batch is actually enabled; otherwise it posts nowhere, so leave the delta
+      // in the COGS journal (audit-gbzh).
+      if (dailyBatchPosts === null) {
+        dailyBatchPosts = await (options.isDailyBatchPostingEnabled ?? isDailyBatchPostingEnabled)()
+      }
+      if (dailyBatchPosts) cogsRevaluationDelta = addMoney(cogsRevaluationDelta, shipmentDelta)
     }
     updated++
   }
diff --git a/tests/cost-layers.test.ts b/tests/cost-layers.test.ts
index bbdcca86..38e949e1 100644
--- a/tests/cost-layers.test.ts
+++ b/tests/cost-layers.test.ts
@@ -205,14 +205,42 @@ test('refreshShipmentCogsForCostLayerChange does not queue COGS revaluation sync
     },
   }
 
-  await refreshShipmentCogsForCostLayerChange(tx as never, 'layer-1', {
+  const result = await refreshShipmentCogsForCostLayerChange(tx as never, 'layer-1', {
     accountingSettings: { inventoryAccount: '120', cogsAccount: '500' },
+    isDailyBatchPostingEnabled: async () => true,
     queueAccountingSync: async (_tx, params) => {
       queued.push(params)
     },
   })
 
+  assert.deepEqual(queued, []) // un-journaled → no COGS_REVERSAL now
+  // Batch IS enabled → it will post the updated cost, so the shipment path owns
+  // the delta (new 27.5 − old 20 = 7.5) and the caller drops it from the journal.
+  assert.equal(result.cogsRevaluationDelta.toString(), '7.5')
+})
+
+test('refreshShipmentCogsForCostLayerChange keeps the un-journaled delta in the journal when the daily batch is disabled (audit-gbzh)', async () => {
+  // Un-journaled shipment, but the daily batch is OFF → it will never post the
+  // updated cost, so the helper must NOT claim the delta (else the caller drops
+  // it from the COGS journal and it posts nowhere — an under-count).
+  const queued: unknown[] = []
+  const tx = {
+    $queryRawUnsafe: async () => [{ id: 'shipment-1' }],
+    shipment: {
+      findUnique: async () => ({ cogsBatchAmount: '20.00', shipmentJournalDate: null }),
+      update: async () => {},
+    },
+    shipmentLine: {
+      findMany: async () => [{ costLayerSnapshot: [{ costLayerId: 'layer-1', qty: '5.000000', unitCostBase: '5.500000' }] }],
+    },
+  }
+  const result = await refreshShipmentCogsForCostLayerChange(tx as never, 'layer-1', {
+    accountingSettings: { inventoryAccount: '120', cogsAccount: '500' },
+    isDailyBatchPostingEnabled: async () => false,
+    queueAccountingSync: async (_tx, params) => { queued.push(params) },
+  })
   assert.deepEqual(queued, [])
+  assert.equal(result.cogsRevaluationDelta.toString(), '0') // not shipment-owned → stays in the COGS journal
 })
 
 test('consumeFifoLayers selects FIFO candidates with row locks before consuming', async () => {