The regular and surprise stock taking is a must for an effective control. The purpose of stock taking is to ascertain the actual value of goods in stores and how much it is different from book value.

1) Stock in Hand: To calculate the profit and loss account, we must know the actual value of stock in rupees to show it in the books. The stock of items is taken physically and the value of the stock in hand is calculated.

2) Discrepancy: There is chance of discrepancy in the physical stock as compare to the stock in books, even if the receipts and issue of goods are recorded in store. Management must ensure that these discrepancies must be minimized, if not eliminated all together.

3) Printed Stock Sheets: The stock taking should be taken by the group of persons consisting of officials from control department, accounts and F&B departments. The printed stock sheets are prepared to helps in taking the stock more speedily.

4) Time of Stock Taking: Usually the stock taking is done after the closing hour of the stores or before opening of the normal store timings.

5) Stock Taking on Monthly Basis: The stock taking should be done at least once a month.

6) Professional Stock Takers:-The management may hire professionals for stock taking at least once a month. This ensures that the stock taking is done more systematically and efficiently by the internal staff of the hotel.