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Q. What do you mean by Stock Verification Sheets?
The proper custody and accountal of stores is the prime duty and function of an executive or the stockholder. To ensure this verification of stock is done either departmentally or by the Accounts stock verifier. The stock verification sheets are prepared giving the numerical balances of items as in the ledgers and actual stock. The verification between ledger balances and actual stock are clearly brought out. The verifier and the stockholder jointly sign these sheets.
One copy of the sheet is kept with the stock verifier and three copies are handed over to the stockholder. The stock holder is required to offer his explanation for variation and recon cite the discrepancies and submit the sheets in duplicate to the divisional office for scrutiny and acceptance. These sheets are then forwarded by divisional office along with their remark to the Accounts.
Clearance of out standing S.V. Sheets is closely watched by the department and also by accounts. At the time of handing over charge the stock holder is required to clear the out standing S.V. Sheets for any reason the same should be recorded in the handing over notes by the stock holder.
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