The Issue Register
Chapter Twenty-Nine
Syllabus topic 5, "Types of Farm Records- Specimen. (Muster roll, Overseer’s diary, Cultivation register, Cashbook, Stock book, Issue register, Receipt register, Labour requisition book, Attendance register, Deadstock, Ration book, Peon book, General register)."
Pages 66 to 67 of 110
In one line
The issue register is the record of everything that left the store, showing what was issued, in what quantity, on what date, to which field or enterprise, on whose requisition, and who received it.
Why it is a separate record from the stock book
The stock book records the effect on the balance. The issue register records the event, with the authority behind it and the person who took the goods.
The distinction is the whole of internal control. A stock book alone tells the proprietor that six bags of urea left the store. Only the issue register tells him who asked for them, who authorised it, who carried them and which field they went to.
The specimen
Shivneri Farm, Baramati. Issue register for November 2026.
| Sr | Date | Item | Quantity | Field or enterprise | Requisition No. | Issued by | Received by |
|---|---|---|---|---|---|---|---|
| 41 | 05-11-2026 | Urea, bags | 6 | Field 1, sugarcane | R-88 | S. R. Pawar | K. Shinde |
| 42 | 05-11-2026 | Urea, bags | 3 | Field 4, cotton | R-89 | S. R. Pawar | L. Pawar |
| 43 | 09-11-2026 | Diesel, litres | 40 | Tractor, fields 3 and 4 | R-90 | S. R. Pawar | M. Gaikwad |
| 44 | 12-11-2026 | Cotton bags, empty | 60 | Field 4, cotton | R-91 | S. R. Pawar | L. Pawar |
| 45 | 17-11-2026 | Urea, bags | 5 | Field 2, sugarcane | R-92 | S. R. Pawar | A. More |
| 46 | 19-11-2026 | Cattle feed, kg | 250 | Dairy | R-93 | S. R. Pawar | R. Jadhav |
| 47 | 26-11-2026 | Urea, bags | 2 | Field 6, jowar | R-94 | S. R. Pawar | K. Shinde |
Countersigned monthly by the Proprietor.
The four questions every line must answer
- What left the store, in the unit the stock book uses.
- How much, in quantity, never in rupees. The store issues goods; the accounts value them.
- Where it went, by field or by enterprise. This is the column that makes cost by crop possible.
- Who asked and who took it, so that responsibility is fixed.
A register without column 3 is useless for costing. A register without column 4 is useless for control.
The rules of issue
- No issue without a requisition. The requisition number on the line is the authority.
- Issue in the unit the stock book uses. Bags, not kilograms, if the folio is in bags.
- First in, first out for perishables, feed and treated seed.
- The receiver signs. A line with no signature is not a receipt.
- Returns are entered in red, or in a separate column, and increase the balance. Unused fertiliser brought back from the field is a return, not a negative issue.
The controls
| Checked against | What it catches |
|---|---|
| Stock book issues column | An issue made and not recorded in the stock book, or the reverse |
| Requisition, in the labour requisition book or a stores requisition | An issue nobody authorised |
| Cultivation register | Inputs charged to a field that never received them |
| Overseer's diary | Stores drawn on a day the diary records no work |
| Physical verification of the store | The balance the register says should be there |
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