Which SOM chapter would you consult to learn about Physical Inventory procedures?

• A. Supply Department Organization
• B. Material Receipt, Custody, Stowage, and Shipment
• C. Physical Inventory
• D. Material Expenditures

Answer: (C)

Physical Inventory procedures are documented in the chapter specifically titled Physical Inventory. When you need to learn how to count stock, verify it against records, handle discrepancies, and update the inventory records, that chapter provides the step-by-step guidance and responsibilities involved. The other chapters cover related but distinct areas—how the supply department is organized, how materials are received, kept, stored, and shipped, or how materials are expended. Those topics don’t provide the procedures for conducting a physical count, making the Physical Inventory chapter the correct source.