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Stock taking

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(Querist)
29 December 2015 At the time of survey is it mandatory to physically verify the stock and physically do counting of stock even if the records of same are maintained in computer system.
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Ankur Singhal

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Ankur Singhal (Expert)
30 December 2015 Dear
During survey the officer has one thing in mind that the books are misstated and they do no rely on the books soley rather they compare the results found with books.
If the variation is huge then they may reject the books.
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