Patron Accounting · Author profile
Subham Jhunjhunwala
CA Finalist·Graduate·Patron Accounting
Subham works on ESOP, GST, income tax returns for individuals, stock audit and GSTAT appeals at Patron Accounting. On this site he wrote and reviewed the stock audit guides, the stock audit glossary and the stock statement template listed below.
- ESOP
- GST
- Income tax returns for individuals
- Stock audit
- GSTAT appeals
Signed off by CA Sundram Gupta. The legal and regulatory statements on every page Subham wrote or reviewed were signed off by CA Sundram Gupta. All pages were reviewed on 23 October 2026.
- 73Stock audit guides
- 69Glossary terms
- 1Tool
- 23 Oct 2026Last reviewed
Areas of work
What Subham works on
The areas he handles at Patron Accounting, and the services in those areas.
Areas
- ESOP
- GST
- Income tax returns for individuals
- Stock audit
- GSTAT appeals
Services in these areas
His work on this site
Pages he wrote or reviewed
Subham wrote and reviewed the stock audit guides, glossary and template below. All of them were reviewed on 23 October 2026, and the legal and regulatory statements on them were signed off by CA Sundram Gupta.
Wrote and reviewed
Stock audit guides 73
Grouped by theme. Open a theme to see its guides.
Stock audit basicsWhat a stock audit is, when it is needed, what it costs and who may sign it10 guides
- Stock Audit in India 2026: Complete Guide for Businesses and Borrowers
- Stock Audit Objectives: Who the Audit Serves and the 10 Procedures Each Goal Relies On
- How Often Is a Stock Audit Required? Monthly, Quarterly and Half-Yearly Triggers
- Stock Audit Cost in India: Fee Drivers, Scope and What Changes the Quote
- Stock Audit Eligibility: Who Is Qualified to Sign a Bank Stock Audit Report
- Stock Audit for Pvt Ltd, LLP, OPC, and Sole Proprietors: What Differs
- Stock Audit: Professional Advice You Won't Get from Free Online Resources
- Focused Stock Audit: What Triggers One and How It Differs from a Routine Audit
- Stock Audit Red Flags: 12 Warning Signs That Signal a Deeper Inventory Problem
- Forensic Stock Audit: How Auditors Detect Inventory Fraud and Inflated Stock Statements
Bank stock audit and borrower reportingRBI guidelines, report formats, deficiencies and what working-capital borrowers prepare5 guides
- Bank Stock Audit in India: RBI Guidelines, Who Needs It and When It Is Mandatory
- Common Deficiencies Found in Bank Stock Audits and How Businesses Can Fix Them
- Stock Audit Report Format for Banks: Mandatory Components Under RBI Guidelines
- Stock Audit for Working Capital Borrowers: What Banks Verify and How to Prepare
- Quarterly Inventory Statement for Banks: How MSME Borrowers Should Prepare It
Counting methods and reconciliationSampling, ABC analysis, perpetual vs periodic systems and matching records to the floor11 guides
- ABC Analysis in Stock Audit: How to Focus on High-Value Inventory First
- Stock Audit Sampling Methods: How Auditors Select Items Without Counting Everything
- 5S Audit and Stock Accuracy: Why Housekeeping Scores Predict Count Variance
- Perpetual vs Periodic Inventory System: Which Makes Stock Audits Easier and Cheaper?
- Perpetual vs Periodic Inventory System: Which to Use
- Stores Ledger vs Bin Card: Reconciling Two Records That Rarely Agree
- Bill of Materials vs Actual Issue: Reconciling BOM to Shop-Floor Consumption
- Weighbridge Verification: Auditing Stock Measured by Weight
- Consumables Stock Verification: Controlling Low-Value, High-Leakage Items
- Scrap and Rework Stock: What Gets Written Off and What an Auditor Questions
- GST Stock Reconciliation: How to Match Physical Inventory with GSTR-1 and GSTR-3B
Inventory valuation and accountingInd AS 2, ICDS-II, CARO 2020, write-downs, write-offs and obsolete stock6 guides
- Ind AS 2 vs ICDS-II: How Inventory Must Be Valued for Financial Reporting and Tax
- CARO 2020 and Inventory: What Statutory Auditors Must Verify and Report
- Slow-Moving, Dead and Obsolete Stock: Accounting Treatment and Write-Off Rules in India
- Retail Inventory Method vs Cost Method: FIFO, LIFO and Beyond
- Apparel Stock Write-Down: Valuing Unsold Collections at Season End
- Seed Stock Write-Off: Germination Loss, Damage and Valuation Evidence
Fixed assets and asset taggingNumbering, tag types, registers, verification checklists and ghost assets10 guides
- Asset Numbering System: How to Code Assets for a Fixed Asset Register
- Asset Tag Types Compared: Barcode, QR and RFID for Indian Plants and Offices
- Asset Tagging Format in Excel: Columns Your Fixed Asset Register Needs
- Asset Tagging Process: From Numbering Convention to Register Reconciliation
- Ghost Assets: What They Cost and How Asset Tagging Removes Them
- Fixed Asset Verification Checklist: What an Auditor Physically Inspects
- Fixed Asset Verification Errors: 8 Common Findings and What They Cost
- Fixed Asset Verification Report Format: Sections, Evidence and Sign-Off
- How to Conduct Fixed Asset Verification: Planning, Sampling and Reconciliation
- Is Physical Verification of Fixed Assets Mandatory? CARO and Companies Act Rules
Warehouse, dark store and multi-locationBin-level checks, cycle counting, quick-commerce shrinkage and depot reconciliation8 guides
- Warehouse Audit Checklist: Bin-Level Verification, Put-Away Errors, Negative Stock
- Warehouse Stock Audit: Location Accuracy, Goods-in-Transit and Cross-Dock Stock
- What Does a Warehouse Auditor Do? What an Independent Count Tests, Not Your WMS
- Cycle Counting in a Dark Store: Counting Without Stopping Fulfilment
- Why Dark Store Stock Drifts in 48 Hours: Picking Errors, Returns and Damages
- Quick Commerce Shrinkage: Measuring Loss Across Hundreds of Micro-Fulfilment Sites
- Multi-Location Stock Audit: How to Audit Warehouses, Branches and Consignment Agents
- Depot Stock Reconciliation: Matching Depot Records to Head Office Books
Retail, FMCG and distributionStore-chain counts, variance by outlet, expiry claims and distributor stock5 guides
- Stock Audit for Retail and FMCG Businesses: Perishables, Expiry and Shrinkage Control
- Retail Stock Audit Frequency: How Often to Count a Multi-Store Chain
- Retail Stock Variance by Store: Why Two Outlets Report Different Accuracy
- FMCG Damage and Expiry Claims: What Evidence an Auditor Accepts
- Distributor Stock Verification: Auditing Secondary Stock You Do Not Hold
Industry-specific stock auditsManufacturing, pharma, automotive, jewellery, agro, textile and electronics13 guides
- Stock Audit for Manufacturing Companies: Raw Materials, WIP and Finished Goods
- Job Work Stock Verification: Auditing Inventory Held at Vendor Premises
- Stock Audit for Pharmaceutical Companies: Batch Tracking, Expiry Dates and Cold Chain
- Pharma Batch Traceability: Matching Physical Batches to Records at Audit
- Temperature-Sensitive Pharma Stock: What an Auditor Checks Beyond Quantity
- Stock Audit for Automotive Dealerships: Vehicle Stock, Spare Parts and Demo Cars
- Stock Audit for Jewellery Businesses: Gold, Diamonds, Hallmarking and BIS Verification
- Agro-Input Stock Audit Timing: Counting Around Kharif and Rabi Peaks
- Fabric Stock Verification: Counting Greige, Finished Goods and Trims by Weight
- Textile Stock Counting: Why Shade, Lot and Batch Matter More Than SKU
- Consignment Stock Verification: Counting Electronics You Do Not Own
- Refurbished and Returned Stock: What Belongs on an Electronics Balance Sheet
- Serial Number Verification: Auditing High-Value Electronics by IMEI and Serial
Mystery auditWhat a mystery audit measures, how many visits are needed and what it costs5 guides
- How Many Mystery Audit Visits Do You Need? Sample Size by Outlet Count
- How to Choose a Mystery Audit Company in India: Coverage, Vetting, Reporting
- Mystery Audit Cost in India: Pricing by Sample Size and Location Count
- Mystery Audit vs Mystery Shopping: What the Terms Mean When You Are Buying
- What a Mystery Audit Measures: Scorecards, Scenarios and Evidence
Reviewed
Stock audit glossary terms 69
Listed A to Z
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Tools 1
Stock Statement Template & Drawing Power Calculator
A tool page on this site.
For help with stock audit, see our stock audit services.