Recording of actual stock as physically verified or counted is done through A. Journal B. Stock Journal C. Physical Stock D. Sales

The correct answer is: B. Stock Journal

A stock journal is a book of original entry used to record all transactions related to inventory. It is a subsidiary ledger of the general ledger,

and it is used to track the quantity and cost of goods on hand. The stock journal is typically organized by date, and it includes columns for the date, the transaction type, the quantity of goods, the cost of goods, the total cost of goods, and the balance of goods on hand.

The other options are incorrect because:

• A journal is a book of original entry used to record all financial transactions. It is a general ledger, and it is not used to track inventory.
• Physical stock is the actual inventory that a company has on hand. It is not recorded in a journal.
• Sales are the revenue that a company generates from selling its products or services. They are not recorded in a stock journal.