Executive Guide¶
U.S. General Accounting Office. (2002). Executive Guide: Best Practices in Achieving Consistent, Accurate Physical Counts of Inventory and Related Property.
Cited by¶
1 citation across 1 artifact.
Each citation links to the sentence it supports in the citing article.
Mechanisms¶
- Operational Reconciliation Workflow
- It is the right process wherever two records of the same reality must be kept in agreement over time — inventory, cash, sub-ledgers, inter-system data — and it is the standard discipline behind account reconciliation and cycle counting.
This sourceGAO describes cycle counting as periodically counting portions of inventory and comparing physical counts with inventory records to research and reconcile differences.
- It is the right process wherever two records of the same reality must be kept in agreement over time — inventory, cash, sub-ledgers, inter-system data — and it is the standard discipline behind account reconciliation and cycle counting.
Verification¶
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Registry ID ref:286977c3971f · see in the full table