Daily Issue Books and Consolidated Issue Vouchers
7 minute read
What you will learn
- Describe a daily issue book and what it records
- Make entries in a daily issue book
- Describe a consolidated issue voucher and why it is used
- Prepare a consolidated issue voucher from daily entries
- Use the totals to update the ledger
- Check the records for errors
Key points
- A daily issue book lists every issue made on a day, in order, with the unit, item and quantity.
- It is used where many small issues are made, so a full voucher for each would take too long.
- A consolidated issue voucher adds up the issues of each item over a period, for example a week or a month.
- The consolidated totals are posted to the ledger and bin cards.
- Totals from the daily book must agree with the consolidated voucher.
- Each entry is signed by the person who received the stock.
- Accuracy in the daily book is essential, because the later records depend on it.
Why use these records?
In a busy hospital store or pharmacy, the same item may be issued many times a day to different wards. Writing a full voucher for every small issue would take too long. A daily issue book lets the store record each issue in a line, and a consolidated issue voucher adds up the totals for the ledger.
The daily issue book
A daily issue book is a bound book in which every issue of the day is written, in order.
| Date | Unit | Requisition no. | Item | Quantity | Received by (signature) |
|---|---|---|---|---|---|
| 5 Oct | Ward A | R 21 | Paracetamol 500 mg | 100 | A. Eze |
| 5 Oct | Ward B | R 22 | Paracetamol 500 mg | 50 | B. Musa |
| 6 Oct | Ward A | R 25 | Paracetamol 500 mg | 150 | A. Eze |
| 7 Oct | Ward B | R 27 | Paracetamol 500 mg | 100 | B. Musa |
| 8 Oct | Ward A | R 30 | Paracetamol 500 mg | 200 | A. Eze |
Rules
- Write each issue when it happens, in ink.
- Each entry is backed by an approved requisition.
- The receiving person signs each line.
- Do not tear out pages. Mark errors with a single line, and initial them.
- At the end of the day, total the issues for each item and have the entry checked.
The consolidated issue voucher
A consolidated issue voucher is a summary of the issues of each item over a period, such as a week or a month. It may show all units together, or one unit at a time.
| Item | Ward A | Ward B | Total issued |
|---|---|---|---|
| Paracetamol 500 mg | 450 | 150 | 600 |
Worked example: preparing it
From the daily book above:
- Ward A: 100 + 150 + 200 = 450
- Ward B: 50 + 100 = 150
- Total issued: 450 + 150 = 600
Check. Add the quantities in the daily book in a different order: 100 + 50 + 150 + 100 + 200 = 600. The two totals agree.
Posting to the ledger and bin card
Use the consolidated total to bring the ledger up to date.
new balance = previous balance − total issued
Example. The ledger balance at the start of the week was 1 000.
- New balance = 1 000 − 600 = 400
The bin card should be updated as each issue is made, so at the end of the week the bin card, the ledger and the shelf should all show 400.
Checks
| Check | How |
|---|---|
| Daily book against requisitions | Every entry has an approved requisition |
| Daily totals against the consolidated voucher | The totals agree |
| Ledger against the bin card | The balances agree |
| Ledger against the shelf | A count gives the same figure |
| Signatures | Every entry has a signature |
Any difference must be traced and corrected.
Common faults
| Fault | Result |
|---|---|
| Entries made later from memory | Errors and missing issues |
| Adding errors | Wrong ledger balance |
| Missing signature | No proof of receipt |
| A day left out | Totals too low and the ledger too high |
| Voucher not posted | The ledger is out of date, and ordering decisions are wrong |
Exam focus
- State the purpose of a daily issue book and a consolidated issue voucher.
- Prepare a consolidated voucher from a set of daily entries.
- Calculate the new ledger balance after posting.
- Common mistake: adding the quantities wrongly or missing a day's entries.
Quick check
Test yourself before you move on. Pick an answer to see the explanation.
1.A daily issue book records:
2.A consolidated issue voucher is used to:
3.In a week, Ward A received 100, 150 and 200 tablets of an item, and Ward B received 50 and 100. What is the total issued?
4.The ledger balance was 1 000. The week's total issues were 600. What is the new balance?
5.The totals in the daily issue book do not match the consolidated voucher. You should: