Store Ledger vs Inventory Book in GES: Complete Guide for Schools in Ghana

Quick Navigation

• Store Ledger
• Inventory Book
• Key Difference
• Item Classification
• Why Both Matter
• Example
• Simple Rule
• Importance

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 papers
• Fulscap papers 
• Toilet rolls and tissues
• Cleaning materials
• Pens and pencils 
• Correction pens or fluids

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

• Learners Desks and chairs (Dual) 
• Computers, printers, projectors 
• Cupboards
• Whiteboards and chalkboards
• Fans and ACs
• Televisions and radios 
• Office desks and chairs
• Teacher tables and chairs 
• 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

• Writing materials 
• Exercise books
• Papers (A4 and fulscap sheets) 
• Cleaning supplies

Inventory Only INVENTORY

• Desks and Chairs
• Electronic devices 
• Cabinets
• Whiteboards

Both BOTH

• Textbooks
• Computers 
• Printers
• Projectors
• Lab equipment
• Sports equipment e.g. Football 
• Cupboards
• Whiteboards
• Fans and ACs
• Television and radio 

Why Some Items Must Be in Both

Some items fall into both categories because they are:

• Valuable
• Distributed or issued
• Still considered school property 

Example: “Textbooks"

• Store Ledger → movement tracking
• Inventory → ownership tracking

Note: “Most durable assets should be recorded in the inventory books. 

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.