| S.No. | Field / Checkpoint | Reference | Status |
|---|---|---|---|
| A. ITEM IDENTITY | |||
| A1 | Material name + grade + brand + bin / yard location Acceptance: Posted at bin | Unique per material variant | OK NC NA |
| A2 | Unit of measure (kg / m / m³ / no.) Acceptance: Single unit per card | Standard unit | OK NC NA |
| B. MOVEMENT LOG | |||
| B1 | Date + transaction type (Receipt / Issue / Return) Acceptance: Sequential | Daily entries | OK NC NA |
| B2 | Reference document (GRN / IV / MRN no.) Acceptance: Traceable | Cross-referenced | OK NC NA |
| B3 | Quantity + running balance Acceptance: Arithmetic correct | Updated after each transaction | OK NC NA |
| C. RECONCILIATION | |||
| C1 | Physical stock count (monthly) Acceptance: Matches bin card ± tolerance | Manual count | OK NC NA |
| C2 | Variance investigation + reconciliation Acceptance: Action taken | Variance > 2% triggers audit | OK NC NA |