The short answer
To reconcile med spa inventory, calculate expected closing stock for one product, location and unit (opening balance plus receipts, minus recorded use, waste and transfers) and compare it with a physical count taken at the same cutoff. Investigate the difference and obtain the required review before approving an adjustment.
Keep the unit and period consistent
Add receipts and transfers in to opening stock; subtract sales, clinical usage, documented waste and transfers out; include approved net adjustments. Avoid counting a sale and its related treatment movement twice.
Preserve the variance and explanation
Variance equals physical count minus expected stock. A negative number means less was counted than expected, not proof of theft. Recount, review cutoffs and check movements before adjusting the ledger.
Your practical checklist
- Define item, location, unit and cutoff.
- Confirm opening stock and movement categories.
- Count physical stock and recount discrepancies.
- Investigate units, timing and duplicated or missing entries.
- Record reviewer, approved action and internal evidence references.
A worked example
Invented stock: 100 opening + 50 received − 20 sold − 30 used − 5 wasted = 95 expected units. A count of 92 gives a −3-unit variance to investigate. This is not guidance on preparing, storing or reusing any medication.
Illustrative workflow example; not a patient case or individualized recommendation.
Mistakes to avoid
- Mixing vials, milliliters and treatment units without an approved conversion.
- Changing balances before investigating the count.
- Putting identifiable patient data in the worksheet.