Bin card is maintained by ________.

The correct answer is: B. stores department

A bin card is a document that is used to track the inventory of a particular item in a warehouse or storeroom. It is typically maintained by the stores department, which is responsible for the receipt, storage, and issue of goods.

The bin card contains information such as the item number, description, quantity on hand, quantity received, quantity issued, and balance on hand. It is used to track the movement of goods and to ensure that the inventory is accurate.

The other options are incorrect because:

• The costing department is responsible for calculating the cost of goods sold.
• The finance department is responsible for managing the financial resources of a company.
• The accounting department is responsible for recording and reporting financial information.