Lim Sei Kee @ cK
Introduction
Take a look in your pencil case. What stationery items
do you have? Some common stationery items include
pens, pencils, rulers, glue, scissors and erasers.
As a student, how often do you need to buy new pens
or notepaper?
 In an office, stationery is usually kept in a central
cabinet and looked after by one person.
 Office stationery includes materials used in the office
such as different types of paper, envelopes and files.
 Office stationery is bought with company funds;
therefore proper controls to keep track of stationery
are necessary.
Importance of Effective Stock
Control
 Just as you need to buy stationery for yourself, so does
an organization.
 Stationery items are assets, i.e. a part of an
organization’s possessions. Individual stationery items
may not cost much but to prevent wastage, stock
control is necessary.
 As part of stock control, there must be a system to
record the stock level of stationery supplies.
How much is enough?
 If there is too much stationery, OVERSTOCKING.
What will happen?
 If there is not enough stationery, UNDERSTOCKING.
What will happen?
Stationery Stock Control Measures
1.
2.
3.
4.
5.
Proper storage of stationery stock
Recording of stationery stock movements
External checks
System of requisition and issue
Procedures for ordering stationery
PROPER STORAGE
1.
A storekeeper should be appointed to take charge of the
stock.
2.
Stationery items should be kept in locked, clean and
well-aired rooms or cabinets.
3.
Stationery items should be neatly placed on shelves that
are clearly labelled. Items that are used often should be
displayed on lower shelves.
4. New supplies should be placed below or behind existing
supplies. Existing supplies should be used up first.
5.
Fire-fighting equipment should be kept nearby and be in
good working condition.
MOVEMENT OF STATIONERY ITEMS
a) To help monitor stationery movements, correct
records should be kept by the storekeeper. A
Stationery Stock Card is used to record the movements
of an item.
STATIONERY STOCK CARD
ITEM: UHU Gluestick (BIG)
MAX. STOCK ____300 PCS_____
MIN. STOCK _____100 PCS_____
DATE
RECEIPTS
QTY
RECEIVE
D (PCS)
INVOIC
E NO.
01.07.12
250
01234
03.07.12
-
05.07.12
ISSUES
SUPPLIE
R
BAL.
IN
STOC
K
QUANTIT
Y ISSUED
(PCS)
REQN. DEPT.
NO.
ABC
Supplies
-
-
-
-
-
20
023
Marketing 230
-
-
-
30
044
Finance
200
08.07.12
-
-
-
20
045
HR
180
12.07.12
-
-
-
50
057
Accounts
130
(PCS)
250
Reasons
for
recording
 A stock card helps to record the delivery of supplies.
 Studying the movements of stock will show
understocking or overstocking.
 Frequent or unnecessary requisitions are discouraged.
 Instances of cheating or fraud may be revealed by
matching the stock balance on the card with the actual
stock-in-hand.
PROPER CHECKS
Checking the amount of physical stock is another way of
keeping a record of stationery movements.
A) Stock-taking means counting the stock. An
inspecting officer, who is not the storekeeper, should
be appointed to do a surprise check at least once a year.
This is called an external check.
b) The inspecting officer should make sure that:
-the amount of physical stock matches the balance
shown on the stock card.
-the storekeeper keeps records of receipts and issues
correctly.
c) The inspecting officer uses a Stationery Verification
Checklist to check whether the amount of stock
counted matches the amount recorded on the stock
card.
d) A report should be made, at least once a year, on
items that have not been used over a long time. These
items should be destroyed, sold, or if possible, used in
another way, e.g. unused office forms may be re-used
as memo pads.