What records must be included in the inventory?

In the context of maintaining inventory records for a pharmacy, it is critical to ensure accurate documentation for regulatory compliance. The correct choice emphasizes the inclusion of the date, the signature of the individual taking the inventory, and whether the inventory was conducted at the opening or closing of the pharmacy.

Documenting the date is essential as it establishes when the inventory was taken. The signature confirms accountability and ensures that a responsible individual has performed the inventory, which is vital for auditing and liability purposes. Finally, noting whether the inventory occurred during opening or closing provides clarity in the timing of the inventory process, which can be important for reconciling stock levels and identifying discrepancies.

By requiring that this information is documented, pharmacies can ensure they are adhering to state and federal regulations that mandate accurate inventory records to help prevent misuse or diversion of controlled substances. This thoroughness aids in maintaining the integrity of the pharmacy's operations and reinforces compliance with legal standards.