Requisition Forms, Issue Vouchers and Stock Receipts
8 minute read
What you will learn
- State the purpose of a requisition form, a stock issue voucher and a stock receipt
- List the information each document carries
- Complete each document correctly
- Explain how the documents link together
- Check one document against another
- Handle the copies correctly
Key points
- A requisition form asks for stock. A stock issue voucher records stock leaving the store. A stock receipt records stock arriving.
- Each document is numbered, dated, signed and kept in order.
- The requisition authorises the issue. The issue voucher is the proof that stock was given out. The receipt proves stock came in.
- Quantities requested, issued and received must be checked against each other.
- Every entry in the ledger must have a document behind it.
- Copies go to different people. Each person keeps a copy as a record.
- A missing or unsigned voucher is a warning sign.
How the documents fit together
Requisition → Issue voucher → Stock receipt
(asks for stock) (stock leaves the store) (stock arrives at the unit)
When a ward asks the store for stock, it sends a requisition. The store issues the stock with an issue voucher. The ward checks and signs, and records the stock in on a receipt. Each step is recorded in the ledger and on the bin card.
Requisition form
A requisition form is a written request for stock.
| Heading | What it shows |
|---|---|
| Serial number and date | For filing and tracing |
| From (requesting unit) and To (store or supplier) | Who asks and who supplies |
| Item description | Name, form, strength |
| Unit of issue | Tablet, bottle, pack |
| Stock on hand, and average monthly use | To justify the amount |
| Quantity requested | What the unit wants |
| Quantity approved or issued | Filled in by the store |
| Signatures | Of the person asking, and the authorising officer |
Rules
- Write clearly, using the names on the supply list.
- Ask only for quantities that match need.
- The form is signed before it is sent.
- The store keeps it, as authority for the issue.
Stock issue voucher
A stock issue voucher records stock leaving the store.
| Heading | What it shows |
|---|---|
| Voucher number and date | For tracing |
| Issued to | The receiving unit |
| Requisition reference | Links it to the request |
| Item, batch number and expiry date | Exactly what was issued |
| Quantity issued | Counted and checked |
| Unit cost and value (if used) | For accounts |
| Issued by, checked by, received by | Three signatures, where possible |
Copies: the original stays in the store, a copy goes with the stock to the unit, and another goes to accounts if needed.
The receiving unit must sign. A voucher without a signature is not proof that the stock was received.
Stock receipt
A stock receipt (also called a receipt voucher or goods received note) records stock arriving, whether from a supplier or from another store.
| Heading | What it shows |
|---|---|
| Receipt number and date | For tracing |
| Received from | Supplier or issuing store |
| Order or LPO number, and delivery note number | Links it to the order and the delivery |
| Item, batch number and expiry date | What came |
| Quantity ordered, delivered and accepted | To show any shortage or rejection |
| Condition | Good, damaged, short |
| Received by and checked by | Signatures |
Rule: record what actually arrived, not what the delivery note says.
Worked example: checking a delivery
The LPO was for 200 tablets. The delivery note says 200. A count finds 180, and 5 of them are damaged.
| Quantity | |
|---|---|
| Ordered | 200 |
| Delivered | 180 |
| Damaged (rejected) | 5 |
| Accepted | 180 − 5 = 175 |
| Shortage | 200 − 180 = 20 |
The receipt shows 175 accepted. The shortage of 20 and the 5 damaged are reported to the supplier, with a damage report. The ledger is increased by 175, not 200.
Linking the documents to the ledger
For every item, the ledger and the bin card should show:
- receipts from the stock receipts;
- issues from the issue vouchers.
Example. Opening balance 400. Receipts 175. Issues of 100 and 50.
- Closing balance = 400 + 175 − 100 − 50 = 425
If a ledger entry has no document, it is a problem that must be found and corrected.
Filing and handling
- Number the documents in order, and never skip or remove a number.
- File them by date and number, in a safe place.
- Keep spoiled forms, marked "cancelled", in the book.
- Keep them for as long as the rules require, for audit.
- Make sure each person keeps their own copy.
Common faults
| Fault | Risk |
|---|---|
| Issue without a signed requisition | Stock can disappear without authority |
| No receiving signature | No proof of delivery |
| Receipt copies the delivery note without counting | Shortages are missed |
| Missing numbers | Possible removed or hidden documents |
| Quantities changed without initials | Possible fraud |
Exam focus
- List the headings of a requisition form, an issue voucher and a receipt.
- State how the three documents link together in the movement of stock.
- Check a delivery against an order, and state any shortage.
- Common mistake: issuing stock without a signed requisition or without a voucher.
Quick check
Test yourself before you move on. Pick an answer to see the explanation.
1.Which document records stock leaving the store?
2.A requisition form is used to:
3.A delivery note shows 200 tablets, but only 180 arrive. The stock receipt should record:
4.Why does the receiving unit sign the issue voucher?
5.Each ledger entry for stock received should be supported by: