259. The balance in stock should be examined periodically on such date as may be prescribed for each department to see whether the balance in hand represents the quantities as well as the value borne on the account books. Any discrepancy discovered in the verification should be fully explained and the book balance set right under orders of the competent authority, any surplus quantity being taken into the accounts as a receipt and a deficit quantity as in issue.

back2_b.gif (10045 bytes) home4_b.gif (7945 bytes)