What ink is used for stock taking entries?

• A. Black
• B. Green
• C. Red
• D. Blue

Answer: (B)

In stock-taking work, it’s helpful to use a distinct ink color for entries that record adjustments found during the physical count. This color-coding makes reconciliation easier by letting anyone reviewing the records quickly spot the inventory corrections separate from ordinary purchases and issues.

Green ink is chosen because it stands out from the usual black (regular transactions) and red (often used for alerts or penalties) without signaling an urgent problem. It signals that these entries are verification adjustments arising from the stock-taking process, such as count variances, write-offs, or spoilage, and should be reviewed during the audit and reconciliation steps.