What can be used to verify the count during the beginning Critical Item Inventory count?

Using the ending inventory from the night before is an effective way to verify the count during the beginning Critical Item Inventory count because it provides a reliable baseline. This figure reflects the actual inventory on hand at the close of business the previous day, capturing all stock that was available before any new deliveries or sales were processed. By comparing the current count against this established figure, a manager can ensure accuracy and accountability in inventory management. It serves as a reference point to identify any discrepancies that may have occurred due to miscounting, losses, or shrinkage overnight.

The other choices may offer some insight but do not provide the same level of accuracy. For example, the inventory count from the previous day refers to a different timeframe that may not accurately reflect the current stock status. Sales receipts from the previous shift indicate how much inventory was sold but do not account for any remaining stock. Delivery invoices received that day relate to incoming inventory, which can affect quantity but does not help validate the starting point for the current count. Thus, using the ending inventory from the night before stands out as the most reliable method for verification.