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Costing - Phase (I & II) Basics of Cost Control and Analysis

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Bin card is maintained by the…………….

Cost accountant

Clerk

Storekeeper

Branch accountant

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Explanation:

Bin card is a thick paper attached to bin/rack in which entries relating to receipt of material, issue of material and balance of material is recorded in quantity not in value. After every receipt or issue, new balance of stock is computed. It is maintained by store keeper.