Store Ledger vs Inventory Book in GES: Complete Guide for Schools in Ghana
Store Ledger vs Inventory Book in GES: Complete Guide for Schools in Ghana
What is a Store Ledger? STORE
A store ledger tracks consumable items and their movement. These items are used up quickly and do not last long.
View Examples
- Chalk
- Markers
- Exercise books
- Printing paper
- Fulscap paper
- Toilet rolls and tissues
- Cleaning materials
- Correction pen
It answers: “How much is left?”
What is an Inventory Book? INVENTORY
An inventory book records durable assets. These items are permanent and do not move frequently.
View Examples
- Desks and chairs
- Computers, printers, projector
- Cupboards
- Whiteboards
- Fans and ACs
- Television and radio
- Office desks and chairs
- Teacher tables
- Metal cabinets
- Safes
It answers: “What does the school own?”
Key Difference
| Aspect | Store Ledger | Inventory |
|---|---|---|
| Items | Consumables | Assets |
| Purpose | Movement | Ownership |
| Updates | Frequent | Occasional |
Item Classification
Store Ledger Only STORE
- Chalk
- Pens
- Exercise books
- Paper
- Cleaning supplies
Inventory Only INVENTORY
- Desks
- Cabinets
- Fans
- Whiteboards
Both BOTH
- Textbooks
- Laptops
- Projectors
- Lab equipment
- Sports equipment
Why Some Items Must Be in Both
Some items fall into both categories because they are:
- Valuable
- Distributed or issued
- Still considered school property
View Examples
- Textbooks
- Computers, printers, projector
- Cupboards
- Whiteboards
- Fans and ACs
- Television and radio
Note: “Most durable assets can be recorded in the inventory books because:
- Store Ledger → movement tracking
- Inventory → ownership tracking
Practical Example
- Received: 200 textbooks
- Issued: 180
- Balance: 20
Simple Rule
- Used quickly → Store Ledger
- Permanent → Inventory
- Valuable + issued → Both
Why It Matters
- Prevents loss
- Improves accountability
- Supports audits
Final Thoughts
Store ledger controls movement, inventory confirms ownership. Together, they create a complete system.











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