Aqid ERPCounting what the books say you have
A stock count (جرد) compares the quantity the system carries for each item with what is physically on the shelf. The sheet lists the SKU, the description, the unit, the system quantity, the counted quantity, the variance and its value at cost. Count blind where you can, with the system quantity hidden from the counter, and have a second person recount every variance before it is posted.
- The count number and date, and the warehouse or location.
- Per item: SKU, description, unit, system quantity, counted quantity.
- The variance (counted minus system) and its value (variance × unit cost).
- Remarks for every difference: found elsewhere, damaged, miscounted, missing.
- Who counted and who approved.
What happens to the variance
Once approved, the variance is posted as a stock adjustment: a shortage debits an inventory loss account and credits inventory; a surplus does the reverse. The sample shows two shelving units short (−1,240.00 at cost), six pallet jacks exact, and three boxes of paper found in the office (+204.00). The net adjustment is −1,036.00. A year-end count, or a reliable perpetual system with cycle counts, is what the auditor and the zakat return rely on for the inventory figure.
| SHELF-5T: 40 on system, 38 counted | −2 × 620.00 = −1,240.00 |
|---|---|
| PJ-25: 6 and 6 | 0 |
| PAPER-A4: 120 on system, 123 counted | +3 × 68.00 = 204.00 |
| Net variance at cost | −1,036.00 |