Stock Taking
The main objective of stocktaking is to ascertain the actual value of goods in hand as distinguished from the book value of the stock. It is the process of physical counting of all stock items in the storerooms and kitchen. It is carried out by F& B control department of the hotel. In case of food stores, it has done once in the month, for housekeeping item once in two months and for alcoholic beverage and Bar once in 24 hours. It solves the following purpose
- To determine the value of goods held in stock (to check the total value of stock held is in accordance with a financial policy the establishments)
- To compare the value of goods actually in stores with the book value of the stock at a particular time.
- To list slow-moving items.
- To compare usage with sales to assess food percentage as a deterrent against loss of pilferage.
- To determine the rate of stock turnover.
FORMULA: Opening stock + Purchase during that period – Requisition made in the same period = Value of closing stock
Cost of food consumed= Rs. 3000/-
Opening stock = Rs 800/-
Closing stock = Rs 700/-
Average of O.S + C.S = 800 + 700/2=750/-
Rate of stock turnover = cost of food consumed\average stock
= 3000\750
= 4
This means the total value of the stock has turnover four times. Some senior staff or account personnel aided by concerned department staff caries the physical stock. All the goods are recorded on printed stock sheet. Stocking taking should be done on the end of one trading period & when it carried out the movement of goods should not take place.
There are two types of stock taking-
1. Perpetual Stock Taking – it is the stock registered in the storeroom register or the book stock.
2. Physical Stock Taking – it is stock taking by physically counting all goods in the storeroom and noting them on a physical inventory sheet.
1. Perpetual stock taking/perpetual inventory procedure-
It is also known as continuous stock taking. The essential features of this type of stock taking is that the number of items of ingredients and materials which are used over the past period of few days or fortnight are counted and checked at frequent intervals and physical balance of stock is compared with the balance shown by bin cards and stock books. Thus, a perpetual inventory is an up to date record of all purchases and store room issues along with their balance for each commodities.
2. Physical Stock Taking / Physical Inventory Procedure –
It is generally done on the last day of the trading period (a trading period is of 28 days – thus there are 13 trading periods in a year) or it can be done once a month. It is generally done by two persons – one from the accounts department and the other from F&B Controls or Purchase, one of them count the goods and other note it on the physical inventory sheet. This is done to ascertain the actual value of goods and compare with its book value. A report is generated and sent to GM, F&B Manager, Accounts, Purchase, Executive Chef and Storekeeper.
cheapest online pharmacy india http://indiaph24.store/# п»їlegitimate online pharmacies india
india online pharmacy
mexican mail order pharmacies: cheapest mexico drugs – medicine in mexico pharmacies
https://indiaph24.store/# india online pharmacy
pharmacies in mexico that ship to usa [url=http://mexicoph24.life/#]mexican pharmacy[/url] medicine in mexico pharmacies
buy cipro [url=http://ciprofloxacin.tech/#]antibiotics cipro[/url] ciprofloxacin generic price
http://nolvadex.life/# liquid tamoxifen
https://ciprofloxacin.tech/# buy cipro
buy cytotec online fast delivery: buy cytotec over the counter – buy misoprostol over the counter
http://ciprofloxacin.tech/# cipro for sale
tamoxifen medication [url=http://nolvadex.life/#]tamoxifen cost[/url] nolvadex 20mg
hysterectomy after breast cancer tamoxifen: generic tamoxifen – nolvadex half life
http://ciprofloxacin.tech/# cipro online no prescription in the usa
tamoxifen menopause [url=https://nolvadex.life/#]low dose tamoxifen[/url] aromatase inhibitor tamoxifen
https://finasteride.store/# cost cheap propecia online
cost generic propecia tablets [url=http://finasteride.store/#]order cheap propecia prices[/url] propecia without a prescription
https://nolvadex.life/# does tamoxifen cause weight loss
ciprofloxacin: buy generic ciprofloxacin – cipro generic
tamoxifen hair loss [url=http://nolvadex.life/#]how to lose weight on tamoxifen[/url] tamoxifen side effects forum
lisinopril 20 mg daily: cheapest lisinopril 10 mg – lisinopril 20mg tablets price
https://cytotec.club/# cytotec pills buy online
buy generic propecia without prescription [url=http://finasteride.store/#]buying propecia[/url] cost of generic propecia without prescription
https://cytotec.club/# buy cytotec pills
does tamoxifen make you tired: tamoxifen for men – nolvadex vs clomid
https://nolvadex.life/# nolvadex generic
http://lisinopril.network/# lisinopril online pharmacy
lisinopril 40 mg tablets [url=https://lisinopril.network/#]buy lisinopril uk[/url] cost of lisinopril 30 mg
http://cytotec.club/# cytotec abortion pill
http://nolvadex.life/# tamoxifen alternatives premenopausal
get cheap propecia without dr prescription [url=https://finasteride.store/#]cost generic propecia for sale[/url] home
ciprofloxacin generic price: buy cipro – buy generic ciprofloxacin
cipro ciprofloxacin [url=http://ciprofloxacin.tech/#]ciprofloxacin order online[/url] buy cipro online
tamoxifen citrate pct: tamoxifen mechanism of action – nolvadex steroids
http://ciprofloxacin.tech/# cipro 500mg best prices
cytotec buy online usa [url=http://cytotec.club/#]buy cytotec[/url] buy cytotec
http://lisinopril.network/# lisinopril mexico
http://nolvadex.life/# alternative to tamoxifen
order propecia without rx [url=https://finasteride.store/#]cost of propecia pill[/url] generic propecia online
tamoxifen for sale: tamoxifen menopause – tamoxifen and grapefruit
http://ciprofloxacin.tech/# ciprofloxacin 500mg buy online
Viagra generic over the counter [url=http://viagras.online/#]Buy Viagra online[/url] Sildenafil Citrate Tablets 100mg
https://cenforce.pro/# order cenforce
cheapest cialis: Generic Tadalafil 20mg price – buy cialis pill
cheap kamagra [url=http://kamagra.win/#]kamagra pills[/url] Kamagra 100mg
https://cenforce.pro/# cenforce for sale
buy kamagra online usa: kamagra – п»їkamagra
Kamagra 100mg price: buy kamagra online – buy Kamagra
http://cenforce.pro/# Cenforce 100mg tablets for sale
cenforce.pro [url=http://cenforce.pro/#]cheapest cenforce[/url] order cenforce
Purchase Cenforce Online: Purchase Cenforce Online – cenforce.pro
https://cenforce.pro/# Purchase Cenforce Online
buy cenforce: cenforce for sale – cenforce for sale
https://cenforce.pro/# Buy Cenforce 100mg Online
http://viagras.online/# sildenafil 50 mg price
Purchase Cenforce Online: Cenforce 150 mg online – Purchase Cenforce Online
https://kamagra.win/# buy kamagra online usa
http://pharmcanada.shop/# canadian pharmacy drugs online
cheap prescription medication online: best website to buy prescription drugs – online pharmacy without a prescription
medication from mexico pharmacy: reputable mexican pharmacies online – pharmacies in mexico that ship to usa
п»їbest mexican online pharmacies: reputable mexican pharmacies online – buying prescription drugs in mexico online
buy drugs online no prescription: order medication without prescription – buy medications online no prescription
no prescription needed canadian pharmacy [url=http://pharmworld.store/#]no prescription pharmacy paypal[/url] no prescription needed canadian pharmacy
top 10 pharmacies in india: Online medicine order – india online pharmacy
online canadian pharmacy coupon: online pharmacy – cheapest pharmacy to fill prescriptions with insurance
https://pharmnoprescription.icu/# how to order prescription drugs from canada
best india pharmacy [url=http://pharmindia.online/#]best india pharmacy[/url] india pharmacy mail order
canadian medications: canadian drugs online – canadian pharmacy ed medications
http://pharmnoprescription.icu/# buying prescription drugs from canada online
http://pharmindia.online/# indian pharmacy online
mexican border pharmacies shipping to usa [url=https://pharmmexico.online/#]mexico drug stores pharmacies[/url] reputable mexican pharmacies online
pharmacy canadian: canadian drugs pharmacy – canadian drug
http://pharmindia.online/# indian pharmacies safe
mexico drug stores pharmacies: mexico drug stores pharmacies – medicine in mexico pharmacies
doxy 200 [url=http://doxycyclinea.online/#]doxycycline medication[/url] 200 mg doxycycline
buy prednisone without prescription: prednisone 20mg price in india – order prednisone 10 mg tablet
neurontin coupon: neurontin tablets uk – neurontin 600 mg tablet
http://prednisoned.online/# prednisone cream rx
buy amoxicillin online no prescription [url=https://amoxila.pro/#]amoxicillin 500mg buy online uk[/url] where to get amoxicillin over the counter
zithromax generic price: zithromax 250 – zithromax price south africa
buy zithromax online fast shipping: generic zithromax azithromycin – zithromax for sale usa
http://zithromaxa.store/# can i buy zithromax online
generic for doxycycline: price of doxycycline – 200 mg doxycycline
amoxicillin without prescription: amoxicillin 500 mg – buy amoxicillin online cheap
buy amoxicillin 500mg: can i buy amoxicillin over the counter in australia – 875 mg amoxicillin cost
doxycycline 50mg: buy doxycycline for dogs – buy doxycycline online without prescription
https://gabapentinneurontin.pro/# canada neurontin 100mg lowest price
buy zithromax 500mg online: zithromax antibiotic – can i buy zithromax over the counter in canada
https://amoxila.pro/# order amoxicillin online no prescription
doxycycline without prescription: buy doxycycline online without prescription – doxycycline
prednisone generic brand name [url=https://prednisoned.online/#]5 mg prednisone daily[/url] over the counter prednisone cheap
http://gabapentinneurontin.pro/# neurontin india
medicine amoxicillin 500: can you buy amoxicillin over the counter in canada – can i buy amoxicillin online
generic zithromax azithromycin: zithromax online usa no prescription – zithromax 500 price
https://prednisoned.online/# price of prednisone tablets
online doxycycline: doxycycline monohydrate – doxycycline prices
neurontin price india [url=http://gabapentinneurontin.pro/#]neurontin online usa[/url] neurontin 100mg tab
https://prednisoned.online/# prednisone tablets canada
zithromax prescription in canada: generic zithromax india – zithromax 500 mg
doxycycline 100mg: doxycycline 500mg – online doxycycline
http://zithromaxa.store/# zithromax 250 mg pill
how to purchase prednisone online: prednisone canada pharmacy – prednisone without prescription medication
antibiotic amoxicillin: amoxicillin for sale – amoxicillin 500 mg capsule
how much is neurontin pills [url=http://gabapentinneurontin.pro/#]neurontin 200[/url] neurontin cap
http://gabapentinneurontin.pro/# neurontin tablets 300mg
zithromax online no prescription: zithromax online australia – zithromax prescription online
zithromax capsules 250mg: buy zithromax online cheap – where to get zithromax
http://amoxila.pro/# how to get amoxicillin over the counter
zithromax 600 mg tablets: zithromax over the counter uk – zithromax prescription in canada
https://prednisoned.online/# prednisone online for sale
where to buy amoxicillin pharmacy: over the counter amoxicillin canada – buy amoxicillin canada
prednisone 20 mg tablet: prednisone uk over the counter – 60 mg prednisone daily
http://prednisoned.online/# generic prednisone cost
prednisone uk: 6 prednisone – prednisone for sale
prednisone cream brand name: prednisone 50 mg for sale – prednisone purchase canada
buy doxycycline without prescription [url=https://doxycyclinea.online/#]buy doxycycline online 270 tabs[/url] buy cheap doxycycline
https://amoxila.pro/# how much is amoxicillin prescription
medicine amoxicillin 500: amoxicillin 500mg pill – can i purchase amoxicillin online
buy gabapentin online: neurontin 500 mg – neurontin 204
neurontin prescription cost [url=http://gabapentinneurontin.pro/#]neurontin 600mg[/url] neurontin 300 mg price in india
http://amoxila.pro/# amoxicillin 500mg capsule cost
cheap amoxicillin 500mg: amoxicillin where to get – amoxicillin in india
neurontin cost australia [url=https://gabapentinneurontin.pro/#]neurontin 400 mg[/url] generic gabapentin
buy neurontin 300 mg: neurontin 200 mg price – drug neurontin
https://doxycyclinea.online/# buy doxycycline without prescription
reputable mexican pharmacies online [url=https://mexicanpharmacy1st.online/#]medication from mexico pharmacy[/url] mexico pharmacy
https://mexicanpharmacy1st.com/# mexican online pharmacies prescription drugs
https://mexicanpharmacy1st.com/# mexico pharmacies prescription drugs
mexican border pharmacies shipping to usa: mexico drug stores pharmacies – mexican mail order pharmacies
pharmacies in mexico that ship to usa: buying prescription drugs in mexico – medication from mexico pharmacy
pharmacies in mexico that ship to usa [url=https://mexicanpharmacy1st.com/#]buying from online mexican pharmacy[/url] mexican online pharmacies prescription drugs
https://mexicanpharmacy1st.com/# reputable mexican pharmacies online
п»їbest mexican online pharmacies: buying prescription drugs in mexico online – buying prescription drugs in mexico
pharmacies in mexico that ship to usa: mexican drugstore online – best online pharmacies in mexico
mexican pharmacy [url=https://mexicanpharmacy1st.online/#]mexican border pharmacies shipping to usa[/url] mexican online pharmacies prescription drugs
http://mexicanpharmacy1st.com/# mexican rx online
best online pharmacies in mexico: buying from online mexican pharmacy – pharmacies in mexico that ship to usa
https://mexicanpharmacy1st.com/# mexican mail order pharmacies
mexican drugstore online [url=https://mexicanpharmacy1st.com/#]medicine in mexico pharmacies[/url] mexico drug stores pharmacies
https://mexicanpharmacy1st.com/# п»їbest mexican online pharmacies
medication from mexico pharmacy: mexico drug stores pharmacies – mexican border pharmacies shipping to usa
https://mexicanpharmacy1st.shop/# medicine in mexico pharmacies
mexico pharmacies prescription drugs: medication from mexico pharmacy – pharmacies in mexico that ship to usa
mexican online pharmacies prescription drugs [url=https://mexicanpharmacy1st.online/#]pharmacies in mexico that ship to usa[/url] mexican drugstore online
best mexican online pharmacies: mexico pharmacy – mexican pharmacy
purple pharmacy mexico price list [url=https://mexicanpharmacy1st.com/#]п»їbest mexican online pharmacies[/url] mexican online pharmacies prescription drugs
http://mexicanpharmacy1st.com/# pharmacies in mexico that ship to usa
mexico drug stores pharmacies: purple pharmacy mexico price list – mexico drug stores pharmacies
https://mexicanpharmacy1st.com/# purple pharmacy mexico price list
buying from online mexican pharmacy [url=http://mexicanpharmacy1st.com/#]п»їbest mexican online pharmacies[/url] п»їbest mexican online pharmacies
mexico drug stores pharmacies: best online pharmacies in mexico – mexican rx online
http://mexicanpharmacy1st.com/# mexico drug stores pharmacies
buying prescription drugs in mexico online [url=http://mexicanpharmacy1st.com/#]mexican online pharmacies prescription drugs[/url] mexico drug stores pharmacies
https://mexicanpharmacy1st.com/# mexican pharmacy
pharmacies in mexico that ship to usa: mexican online pharmacies prescription drugs – medicine in mexico pharmacies
mexican rx online [url=https://mexicanpharmacy1st.com/#]mexican pharmacy[/url] medication from mexico pharmacy
http://mexicanpharmacy1st.com/# mexico pharmacy
medicine in mexico pharmacies: mexico pharmacies prescription drugs – mexican border pharmacies shipping to usa
compare zestril prices [url=http://lisinopril.club/#]lisinopril hctz[/url] cheap lisinopril
buying lisinopril online: lisinopril brand name uk – lisinopril 80mg tablet
https://lisinopril.club/# 20 mg lisinopril without a prescription
buy cheap clomid price [url=https://clomiphene.shop/#]cost cheap clomid without dr prescription[/url] order clomid price
buy cytotec over the counter: buy cytotec over the counter – buy cytotec online fast delivery
http://propeciaf.online/# buy propecia tablets
cytotec pills buy online [url=https://cytotec.xyz/#]buy misoprostol over the counter[/url] buy misoprostol over the counter
generic clomid no prescription: can i buy generic clomid without prescription – where can i buy clomid without prescription
Misoprostol 200 mg buy online: buy cytotec over the counter – buy cytotec pills online cheap
where to get generic clomid without dr prescription [url=https://clomiphene.shop/#]can i order cheap clomid pill[/url] can you buy cheap clomid without rx
buy cytotec: cytotec online – buy cytotec
neurontin 204: neurontin 100mg tablet – neurontin 300 mg tablet
http://lisinopril.club/# lisinopril 30 mg tablet
https://clomiphene.shop/# can you get clomid now
cytotec online [url=http://cytotec.xyz/#]cytotec buy online usa[/url] purchase cytotec