Inventory count sheet
Book vs actual → surpluses and shortages in amounts — input for the reconciliation statement
Rows: «name; book; actual; price»
| Item | Book | Actual | Variance | Amount |
|---|---|---|---|---|
| Цемент М500 | 100 | 96 | -4 | -1,280 |
| Арматура 12мм | 50 | 52 | +2 | 820 |
| Утеплювач | 200 | 200 | 0 | 0 |
Surplus
+820
Shortage
−1,280
Shortages within natural-loss norms go to expenses; above norms — to responsible persons. Surpluses are recognized as income. Results go into the reconciliation statement.