Stores Ledger and Bin Card
Make a distinction between Stores Ledger and Bin Card?
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- Bin Card is a quantitative record of the specific item of its receipts, issues and closing balance while Stores Ledger records both the quantity and cost of receipts, issues and balances of item of material received. - Bin Card is made by stores department while Stores Ledger is made by costing department. - In Bin Card system, entries are made instantly after each and every transaction. In Store entries, Ledger is made sometimes.
- In Bin Card, postings are prepared ere a transaction. In Store Ledger, posting is prepared subsequent to a transaction.
- Bin Card is kept attached to the bins within the store as to facilitate to recognize the stock. Store Ledger is kept outside the store.
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