Which ink colour is used for stock taking entries?

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

Answer: (A)

Stock taking entries are the corrective records you make to bring the ledger in line with the physical stock. Using red ink for these adjustments makes them stand out clearly from routine transactions, so anyone reviewing the records can immediately see that a discrepancy has been identified and corrected. This visual cue helps with internal controls and audits because it differentiates stock corrections from regular purchases or issuances, which are usually written in black or blue. So, when a physical count shows a shortage or overage, posting the adjustment in red signals a corrective entry that needs attention, while normal stock movements remain in the standard ink color.