RECEIPT OF GOODS When goods are delivered, the consignee is asked to sign the receipt, which may be a copy of delivery note, dispatch note, or a consignment note. According to Denyer (1982:416) each consignment of goods received in the store must be checked and recorded. He further explained that, it is not possible to check the condition of the goods at the time of receipt and this should be indicated on the documents if packages or crates are obviously damaged in any way, this should be noted on the document. Further more, he explains goods received should be checked a soon as possible to ensure that they are:   

1. In good conditions.
2. In accordance with the order.

Goods can be checked either against a copy of the original order or blind that is the goods is listed as they are unpacked. The disadvantages of the former methods is that careless checking may not bring to light shortage or inaccuracies. Blind checking is time consuming if the list has to be hand written but this can be overcome by stock clerk dictating machine. The list is then typed and check by the appropriate section of the purchasing or accounts departments. When a consignment arrives, it is common practice to complete a good receive note/purchasing which is sent to the purchasing or account department.

STOCK (OR STORES) ISSUES According to Denyer (1982:416), stock should be issued only against written, numbered requisition which have been signed by the persons requiring the goods and when appropriate by the person authorizing the requisitions. The purpose for which the items are required should be stated. A job card is kept so that all costs related to that job can be changed to its stock issues for particular jobs must indicate the job number for this purpose.

There are many system for issuing stock items but the success of the system depends very largely on the store personnel, whose efficiency can be crucial to the successful operation of the production function of the organization. Every business has its own particular form of records and its system of entering them. The record can be vary from a simple card containing receipt issues and balance figures of each item to a computer file which provides number and financial values of receipts, issues and balances, job coding for issues, maximum re-order and minimum, levels for each item, value for major groups of item and any other information required such as location of items by code retraction. In any business a record of quantities is adequate, in another, a price stocked record is necessary. The store record, whether a card sheet or computer file must be kept up to date with data from the good received note and stores requisitions.

According to carter (1982:53), the issues function of stress management is the process of reacting to the demands of uses of goods and services held within the stores. The success of this function is often taken as a measure of efficiency of the whole stores operations. He went further to classify issues into types of issues. Because of the size and complexity of modern business, many stores hold a great variety of items and therefore different types of issues classification exist to cover these varieties.