The Book of Inventory and Stock Adjustments is an attempt by the writer to put inventory and stock adjustments in a practical and distinct form from the accounting reality in companies where the author looks at the aspects related to the inventory of fixed assets of all kinds, in addition to current assets of all kinds. An important corner of transactions in life. You cannot separate it in any way from any other system. There is no room for accounting to contribute to its success. Rather, accounting has become a tool for evaluating, analyzing, comparing and planning, and this book is an attempt by the author to simplify inventory and settlements. Inventory in a practical way as a practical training more than a theoretical one, where inventory and inventory adjustments are one of the most important things that the accountant does on a regular basis, either monthly or annually, according to the system followed in the accounting system of the company or institution