Counting the Cans

Imbalance: 2 muffin mixes needed, while we had excess
pasta, cans of tomatoes, and stuffing

Thanksgiving is next week, which meant it was time to drop off food at CALL Primrose. Our church had signed up for four boxes, each containing sixteen (16) specified items. I took inventory; we were short a couple of packages of corn-muffin mix, which were purchased with five $20 gift cards on a trip to Safeway.

Shopping is easy. Inventory is hard.

Inventory for your humble accountant always has been one of the most challenging, if mundane areas of accounting. Whether there's a computerized or handwritten list, it always has to be checked against the physical inventory.

Shortfalls occur because of mistakes, defalcation, or shrinkage. (Too bad shrinkage in other areas can't be remedied by a trip to Safeway.)