STOCK CARD (SC)

INSTRUCTIONS
A. This form shall be accomplished as follows:

1. Agency – name of the agency

2. Item/Description – name of the item and its description
3. Stock No. – stock number assigned by the property personnel for
each kind of supplies
4. Re–order Point – quantity of stocks which when reached signal
the need to re-order the item
5. Date – date of the source document
6. Reference – reference document used as a basis in the recording
of the transactions such as the receipt/issuance of supplies
7. Receipt-Qty – number of supplies received
8. Issuance–Qty./Office – number of supplies issued and to what
office/unit issued
9. Balance-Qty – the difference between the receipt and issuance
which shall be equal to the quantity of supplies on hand by the
Supply Officer
10. No. of Days to Consume – estimated number of days for which
the stock is to be consumed as determined by the Supply and
Property Unit based on the historical data.

B. The SC shall be maintained by the Supply and Property Unit for each
item of supplies to record all receipts and issuances.

C. Transactions shall be posted promptly from source documents.

D. The physical inventory of supplies shall be reconciled every six

months with the stock cards and any discrepancy/ies shall be
immediately verified and adjusted.

E. The balance per stock card shall be reconciled regularly with the
stock ledger card maintained by the Accounting Unit.

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