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Year-end stock report for the balance sheet.

On 31 December, stock at cost goes on the books. Periodic count or perpetual via POS. Also assess 'slow-moving': aged or unsellable should be written down.

Try this first

  1. 1Schedule the count on or just after 31 December, not late November.
  2. 2Pull stock-at-cost from POS, not sale price.
  3. 3Assess slow-moving: aged, damaged, out of season.
  4. 4Send the export to your accountant with count photos as evidence.

When to bring us in

On valuation doubts let your accountant decide, do not guess. Tax rules apply.

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