| Format | Manual ledgers are required to allow for individual tracking of each commodity in the warehouse; electronic ledgers are recommended, though a physical ledger should still be kept to use as back up in case of system failure. |
| Purpose | The Warehouse Ledger is essential for the proper management of the warehouse stock per commodity. |
| How to Use | Upon completion of any movement of commodities within the warehouse, the movement must be fully documented in the warehouse ledger. This includes any loss of stock while the commodity is stored in the warehouse.
It is a recommended that as data is entered into the stack cards it is entered immediately afterward into the warehouse ledger. * If you take over a warehouse that has no stack cards or warehouse ledger, or these tools are not being used correctly, your first action should be to conduct a physical inventory of the warehouse stock and immediately put a warehouse ledger and stack cards into use for all commodities in the warehouse. |
| How to Distribute Copies | No copies. The warehouse ledger should be kept at the warehouse site as the primary inventory record, though sometimes there are multiple ledgers at the warehouse depending on the commodity accounting approach or systems. |