The accounting record which should be maintained at the depot level to guarantee proper

accountability at the depot are:

1. Monthly stock balance report detailing opening stock received and closing balance.
2. Monthly sales invoices register serially followed.
3. Monthly receipt issue register serially followed.
4. Daily lodgement register detailing bank name and teller reference number which should be
checked daily by a senior officer at the depot.
5. Monthly customer account/debtors position report.
6. Other measures are each sales invoces/cash ticket and receipt issued should be attached to its
teller confirming the lodgement of such cash receipt to the bank.

Date INVOICE CUSTOMER’S NAME TOTAL AMOUNT =N=

7. 8. 9. 10.
11. 12. 13. 14.
15. 16. 17. 18.
19. 20. 21. 22.
23. 24. 25.

DAILY RECEIPT REGISTER

Date RECEIPT NO CUSTOMER’S NAME TOTAL AMOUNT =N=

26. 27. 28. 29.

30. 31. 32. 33.
34. 35. 36. 37.
38. 39. 40. 41.
42. 43. 44.

DAILY LODGEMENT REGISTER

Date TELLER NO BANK’S NAME TOTAL AMOUNT =N=

45. 46. 47. 48.

49. 50. 51. 52.
53. 54. 55. 56.
57. 58. 59. 60.
61. 62. 63.
CUSTOMER’S ACCOUNT/DFP

DATE INV/REC DEBIT CREDIT AMOUNT BALANCE =N=

AMOUNT=N= =N=