The term stock opname or stock taking is checking and calculating the physical quantity of goods, whether from the type of raw materials inventory, finished goods, or merchandise inventory. Furthermore, the results of the calculation of goods from stock opname will be adjusted to the final inventory of goods in the accounting records. If there is a difference in balance, it must be investigated, whether the goods are stolen or used by the business owner and then the goods records in the bookkeeping must be adjusted.
