Every item counted, every holder known

Every stock scandal in a school store starts the same way: a number edited in place. The bin card said 740, someone made it 640, and nobody can say when or why. Temari's ledger removes the eraser: stock exists only as a chain of signed movements (received, issued, adjusted), each with its actor, its timestamp and the running balance after it. There is no quantity field anyone can type over.

Corrections are movements too: a counting mistake is fixed by an adjustment entry that says who, when and why, in the open, on the record. The ledger can be audited backwards from any balance to the individual movements that produced it, which is exactly what an auditor does with a paper bin card, except that this one cannot have a page torn out.

Costing rides the same rail: priced receipts maintain a moving average cost per item, and every issue stamps the cost at the moment it left the shelf. A price rise next term never rewrites what last term's consumption cost. It is the same freezing rule payroll uses, applied to chalk.

Issuing follows the school's own delegation, with the four-eyes rule the finance side already uses: an employee requests, a different person countersigns, never their own request, and the storekeeper issues against the approved paper, partially if the shelf demands it. Direct issue without the ceremony exists for schools that work that way; the ledger records both identically.

Identity-bearing assets get a register on top of the quantities: each laptop, projector or lab kit is a tagged unit with a custody chain: issued to an employee, a student, a room or a section, one holder at a time. "Where is the projector?" has a name attached, and end-of-year clearance becomes one query: has this person returned everything they hold?

Textbooks, the school's largest lending operation, get their own flow: issue a title to a whole section in one action, track per student across the year, and see precisely which copies never came back and from whom. A lost book tells the family through the app rather than an SMS bill.

Because issues are attributed to the requesting employee, the receiving section or the borrowing student, consumption stops being a mystery. The usage report derives everything from the movement ledger itself: what was consumed versus what was lent, by whom, at what cost, over any window. It cannot disagree with the bin card, because it is computed from the bin card.

The report answers the questions a director actually asks in Sene: which department consumes the most, what did this year's chalk really cost, who signed for the lab equipment, and what fraction of issues were never signed for at all, which is the column that keeps everyone honest.

The forecast then does the planning arithmetic: this year's consumption per student, projected onto next year's expected enrollment, minus what is already on hand, with every input shown, so the planner can defend the purchase list line by line at the budget meeting.