Opening inventory uses cash before customers buy the goods. Count both the products loaded into the machine and reserve stock held elsewhere. Supplier minimum orders can leave more goods in storage than the cabinet contains. Base the estimate on the actual assortment and purchase arrangements.
Record when suppliers require payment and when sales proceeds become usable. Use the actual settlement arrangement. A sale does not necessarily create immediately available cash. Ask the responsible accountant to distinguish inventory purchases from the product cost recognized when items sell.
Keep expired, damaged and missing products separate from goods still available for sale. Review opening quantities against observed demand. Continuing to buy a large reserve merely because it appeared in the original plan can tie up cash unnecessarily. Adjust purchasing with evidence and retain enough detail to explain the change.
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