Count goods before checking the paper
Ordered and received quantities may differ. Match products, brands, packs and units. Do not record a complete delivery when some goods are missing.
Free goods are stock too
Illustration: you pay ৳1,000 for 10 items and receive one more of the same item free. Before other costs or adjustments, all 11 items cost ৳1,000 together. Ignoring the free item gives the wrong unit cost.
Keep partial deliveries separate
If you ordered 20 and received 12, record 12 on this delivery. Add the remaining quantity when it arrives. Stock and supplier balances should match actual deliveries.
Finish with three questions
How many goods arrived? What did this delivery cost? How much is owed to the supplier? Match these answers before finishing. If purchase cost changed, review the selling price too.
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