The correct answer is C. Storekeeper.
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 storekeeper, who is responsible for the physical inventory of the warehouse or storeroom. The bin card includes information such as the item number, description, quantity on hand, quantity received, quantity issued, and balance on hand.
The storekeeper uses the bin card to track the movement of inventory and to ensure that the inventory is accurate. The bin card is also used to generate reports on inventory levels and usage.
The other options are incorrect because:
- A cost accountant is responsible for tracking the costs of goods sold and other expenses.
- A clerk is a general term for an office worker who performs routine tasks.
- A branch accountant is responsible for the financial reporting of a branch office.