INVENTORY

CARD
BY EEY UNAESIH
XII ACCOUNTING 1
DEFINITION INVENTORY CARD
 inventory card a stock card is a
collection of reports or books
containing the expenditure
and entry of stock of goods.
FUNCTION INVENTORY CARD
 oneof the functions of a stock
card is to organize or manage
every inventory of goods in
your ware house or store
KINDS OF INVENTORY CARDS
 raw material inventory

 Work in process inventory

 Finished goods inventory

EXAMPLE INVENTORY CARDS
 PD Jaya Sakti uses a perpetual system in
recording inventory in November 2010. Pd
Jaya Sakti has data related to inventory as
follows.
 November 4, inventory of 400 units @ Rp

80.000,00
 November 9, inventory of 300 units @ rp

85,000.00
 12 november sales of 600 units
 Accepted Issued Stock (Balance)
Date
Description Units Cost Total Units Cost Total Units Cost Total
4
Stock 400 80.000 32.000.000
9
Purchase 300 85.000 25.500.000 400 80.000 32.000.000

300 85.000 25.500.000

25.500.00
12 For sale 300 85.000 0
24.000.00
300 80.000 0 100 80.000 800.000