Ideally, the stock record card should have at

least 12 columns to record data for each

month. The heading of the stock record card

normally shows the supplier’s name,

address, the discount, and other sales

terms such as the date when the company

closes its books. After the general

information has been recorded for a

company, the name, size, cost per unit, and

the minimum and maximum quantities of the

product to be stocked are recorded as

indicated by the column headings