Put the count and movement evidence on one timeline
The sample ledger snapshot for bin B-D at 09:00 is twenty units. Staff physically count seventeen at 09:20. An evidenced issue of three left at 09:10 but was posted at 09:30. The declared reconciliation uses physical movement times; it does not change the accounting posting history.
| Evidence | Physical time | Quantity | Reconciliation treatment |
|---|---|---|---|
| Snapshot SS-D | 09:00 | 20 | Starting snapshot |
| Issue IS-D | 09:10; posted 09:30 | −3 | Before count; include movement |
| Count CT-D | 09:20 | 17 observed | Compare with 20 − 3 |
| Receipt RC-D | 09:25 | +4 | After count; exclude from 09:20 comparison |
Explain the timing before requesting a quantity correction
- Capture location count time
- Collect physical movement evidence
- Align snapshot to count time
- Identify unexplained residual only
- Reviewer signs timing explanation
An unknown physical movement time stays unresolved; a later posting timestamp cannot safely substitute for it.
At 09:20 the evidenced expectation is seventeen, so no unexplained quantity difference remains. RC-D’s four units affect a later balance, not this count. Preserve the late-posting issue for process follow-up instead of posting an artificial three-unit loss.
Should the reviewer approve a minus-three stock adjustment from the initial 20-versus-17 comparison?
Show the worked answer
No. The three were evidenced as issued before counting. 20 − 3 = 17, matching the count; the residual is zero. A separate minus-three adjustment would count the issue twice.