The form illustrated by Fig. 29 is specially adapted for a record of supplies. Under the head of _distribution_ the department to which the supplies are issued is entered. [Illustration: Fig. 27. Front and Reverse of Stores Card Used by a Manufacturer] =27. Parts and Finished Stores.= A record of parts and finished stores is very essential in many manufacturing enterprises. The modern tendency in machinery manufacture, for instance, is to standardize production, making all parts interchangeable. Parts are manufactured in large quantities, on special orders, and placed in stock until needed. It is very necessary to know the condition of the stock of parts to insure against overstocking, and to prevent the supply running low. A record of parts should therefore be maintained on the same lines as for material and supplies. Usually, a parts storeroom, with a clerk in charge, is maintained apart from the material storeroom. [Illustration: Fig. 28. Stores Record Form which Includes Values] [Illustration: Fig. 29. Special Stores Card for Supplies] The form illustrated by Fig. 30 is designed for a record of parts and finished stores. This form provides for a record of the same information as given for material, with the addition of the number and size of the part. No change is needed in the form of record of receipts and deliveries. [Illustration: Fig. 30. Stores Record of Parts and Finished Stores] [Illustration: Fig. 31. A Record of Parts in Stock] Fig. 31 shows another form for parts. The special feature of this form is the record of values, which is advisable if the records are kept in the cost department. Parts records are more frequently kept in the cost department than material and supplies records. =28. Material Returned to Stock.= When a foreman receives an order to manufacture a certain article, or part, he estimates the quantity of material required and draws it from the storeroom. Naturally he does not always estimate the exact quantity; he may run short or have material left when the job is completed. [Illustration: Fig. 32. Record of Material Returned to Stock] Unless the material can be used immediately on another job, it should be returned to stock, with a report to the stores department. The form for such a report is shown in Fig. 32. An essential feature of this form is the order number for which the material was drawn, this being the production or shop order number. When the stores clerk receives unused material and this report, he will enter the quantity on the stores record under the head of _receipts_, and forward the report to the cost department. The cost and value will then be entered and credited on the cost records.