Asset of Stock

Purchases account

• For goods returned by the firm to its suppliers 

• For goods returned to the firm by its customers 

• For the purchase of goods 

• For the sale of goods 

Sales Account

• For the purchase of goods 

• For goods returned by the firm to its suppliers 

• For goods returned to the firm by its customers 

• For the sale of goods 

Return outwards

• For the sale of goods 

• For goods returned to the firm by its customers 

• For goods returned by the firm to its suppliers 

• For the purchase of goods 

   

For goods returned to the firm by its customers 

• Return Inwards

• Return outwards

• Purchases

• Sales

How much ways can stock move into the business?

• 1

• 2

• 3

• 4

How much ways can stock move out of the business?

• 4

• 6

• 3

• 2