The stock of a division is sometimes kept in a single godown or yard in charge of a store keeper or other officer, or each Sub-divisional Officer may have a separate stock in his charge, either at his headquarters or scattered over the subdivision in the direct custody of sub-ordinates or other sectional officers. Again, the stock although scattered over the entire division may be in the general charge of a single official, and the Sub-divisional Officers may merely indent upon him, while he keeps all the accounts. The stock account should be kept in accordance with the rules detailed below whatever be the arrangement in force in the division.Quantity Accounts(a)Receipts
