The Accounting Officer or Accounting Chief carries out a one-by-one checking of the stock adjustment in SL7 by comparing the balance according to "Inventory Balance Report" printed from SL7 against the column "Stock (Syteline7)" noted on "Detail count stock" Report and the balance according to "Tag Card", "Summary Tag Card Report" against the column "Stock (Actual)" noted on "Detail count stock" Report. This is done to ensure the accuracy and completeness of the stock adjustment recorded by the PC Officer.