FS keeps inventory on which ledger?

• A. INVENTORY LEDGER
• B. PROVISION LEDGER
• C. ASSET LEDGER
• D. STOCK LEDGER

Answer: (B)

Inventory control for a Financial Specialist is kept on the Provision Ledger. This ledger is used to record all items allocated as provisions to a unit, tracking receipts, issues, and the remaining balance so you can see at a glance what consumable supplies are on hand and what needs to be replenished. It provides the accountability and visibility necessary to manage expendable stores effectively and supports planning and budgeting for ongoing operations. Other ledgers exist for different purposes—assets, general stock, or fixed inventories—but the FS specifically uses the Provision Ledger to monitor this type of inventory.