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Year-end stock value.

Physical count at Dec 31 for the balance sheet, variance as stock correction.

Try this first

  1. 1Plan count for Dec 31 (or as close as possible), shop closed
  2. 2Compare physical stock against system count
  3. 3Value at purchase price or lower of cost/market
  4. 4Post variance as stock correction, not COGS
  5. 5Keep count record with counters, date and method

When to bring us in

Variance over 5% of stock value? Loop in accountant before closing, otherwise audit risk.

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