The four usual causes
Each of these creates a difference that is invisible until someone counts. Closing them is a process change, not a training problem.
- The same receipt entered twice, on a challan and in a register
- Sales returns taken back physically but never added again
- Ratio packs broken open without recording the piece-level effect
- Finished goods sitting at a job worker with no incoming entry
One entry per physical event
If material arriving is recorded once, against the purchase order it belongs to, there is nothing to reconcile later. The moment the same event is written in two books, a reconciliation task exists forever.
Make returns and pack breaks first-class movements
Returns and pack breaks are movements like any other and deserve their own entry type. Recording them keeps the size grid true and stops the slow drift that shows up as a mystery shortage in the busiest week.
Takeaway
One entry per physical event, and explicit handling of returns, pack breaks and goods at job workers.
Topics in this article
- inventory errors
- stock accuracy
- returns
- garment inventory
