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What are the difference between Bin Card & Store ledger?

The Difference Between Bin Cars and Store Ledger.

Bin card:

  • A record of quantities only.
  • Maintained by the storekeeper.
  • Normally posted just before the transaction takes place.
  • Each transaction is individually summarized and posted.
  • Usually kept inside the stores.
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Stores Ledger:

  • A record of both quantities and values.
  • Maintained by the Costing Department.
  • Always posted after the transaction takes place.
  • Transactions may be posted periodically.
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