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close this bookBasic Accounting for Credit and Savings Schemes (Oxfam, 1996, 96 p.)
close this folderChapter 9: Stock
View the document(introduction...)
View the documentSecurity
View the documentRecord keeping
View the documentStock cards
View the documentStock received
View the documentStock issued
View the documentItems issued on credit
View the documentChecking the stock
View the documentThe value of the stock

Stock cards

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.