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Stock › Stock register format
Stock register format, with a worked example
The columns of a stock register, a filled-in example for one item, and how the stock summary for all items is made from it.
What a stock register shows
A stock register (also called a stock book or inventory register) keeps one page per item. Every time goods come in or go out, one line is written with the date, the document and the quantity, and the balance in hand is carried forward. At any moment it tells you how much of each item you should have on the shelf.
| Column | What goes in it |
|---|---|
| Date | Date of the bill, return or adjustment. |
| Particulars | Document and party, for example "Purchase bill 1452 · Gupta Mills" or "Invoice INV/26-27/031 · Sharma Store". |
| In | Quantity received: purchases, goods returned by customers, opening stock. |
| Out | Quantity gone: sales, goods returned to suppliers, damage, own use, samples, gifts, losses. |
| Balance | Quantity in hand after this line. |
Worked example
A shop starts the year with 10 bags of rice of 25 kg, bought at ₹1,000 a bag.
| Date | Particulars | In | Out | Balance |
|---|---|---|---|---|
| 01-Apr-2026 | Opening stock | 10 | 10 | |
| 05-Apr-2026 | Purchase bill 1452 · Gupta Mills | 20 | 30 | |
| 10-Apr-2026 | Invoice INV/26-27/031 · Sharma Store | 22 | 8 | |
| 12-Apr-2026 | Credit note CN/26-27/002 (goods returned) | 2 | 10 | |
| 15-Apr-2026 | Stock adjustment (damaged) | 1 | 9 |
The closing balance is 9 bags. If you count the godown and find 8, one bag is missing: record it as "Short on count" so the books match the shelf, and find out why.
A summary for all items
The stock summary puts one line per item: opening, in, out, adjusted, closing, average cost and value. Its total is your closing stock for the profit and loss account and the balance sheet. The tool prints both the summary and each item's register, and downloads the summary for Excel.