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Question

Which of the following keeps a record of receipts, issues and running balance of certain items of stock, especially of fitting items?

A.

Stock items

B.

Bin card

C.

Quantity account

D.

Value account

Answer ( Option B)

Bin card

Solution

•  Bin means a rack, container, or room where goods are kept. 

•  Bin cards are printed cards used for accounting for the stock of material, in stores. 

•  A bin card is a quantitative record of receipts, issues, and closing balance of each item of stores. 

•  For every item of material, separate bin cards are kept. 

•  The details regarding the material such as the name of the material, the part number, the date of  receipt and issue, the reference number, the name of the supplier, the quantity received and issued,  the value of the material, the rate, the balance quantity, etc. are recorded in bin cards. 

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