|Basic Accounting for Credit and Savings Schemes (Oxfam, 1996, 96 p.)|
|Chapter 9: Stock|
A separate stock card should be maintained by the storekeeper for each category of stock. For example, in the animal traction project above, there are two types of stock: ploughs and bean seeds. The storekeeper would need two stock cards, one for ploughs and one for tins of bean seeds.
The record keeping for stock is similar to that for cash. The stock card records all movements of stock - stock received into the store and stock issued.