Which of the following is considered as accounting record?A. Bin CardB. Bill of materialC. Store LedgerD. None of these

To determine which of the options is considered an accounting record, let's analyze each option:

A. Bin Card: A bin card is a record that tracks the quantity of inventory items in a specific storage location. While it is a record related to inventory management, it is not typically considered an accounting record.

B. Bill of Material: A bill of material is a document that lists the components and quantities required to manufacture a product. It is primarily used in manufacturing processes and is not directly related to accounting records.

C. Store Ledger: A store ledger is a record that tracks the inflow and outflow of inventory items in a store or warehouse. It provides information on the quantity and value of inventory items, making it an essential accounting record for inventory management.

D. None of these: This option implies that none of the given options are considered accounting records. However, based on the analysis above, option C (Store Ledger) is indeed considered an accounting record.

Therefore, the correct answer is C. Store Ledger.