A rather unique situation presents itself in the control off materials in the petroleum industry because of great areas to cover, diversified activities within those areas, and a multiplicity of operating units being served from the depot of supplies. It is the purpose of this paper to look into the particular problems of keeping an adequate system of stores records in the oil business. The control of materials and stores distributed from the field operating unit is of necessity achieved through the use or various forms or records written as evidence of transactions among the production units being served. The prime motive of using the forms is to facilitate the movement of goods to their destination within the unit served and to provide an accurate record of the materials received, stored, and distributed.