Raw materials record

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Raw materials record is a written or electronic document listing the number and cost of all units used and received, and the balance currently in stock; a separate record is maintained for each type of raw material kept in stock.

Definitions

According to Managerial Accounting by Braun, Tietz (5th edition),

Raw materials record. A written or electronic document listing the number and cost of all units used and received, and the balance currently in stock; a separate record is maintained for each type of raw material kept in stock.
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