In terms of receipt/disbursements of *anything* the structure you have shown is really bad for a variety of reasons.
1. There is no way to organize the data the same way (reliably) every time so, for instance it's possible for a query to run on your data and have the last record appear first which would throw off all of your formulas
2. You are storing a receipt and disbursement on the same record
These are the two big ones, what you actually want is a more normalized structure like
Code:
tblTransactionType
TT_ID TT_Desc
1 Receipt
2 Disbursement
tblTransaction
T_ID TT_ID T_Qty T_LotID T_Date
1 1 1000 1 1/1/2015
2 2 20 1/1/2015
3 2 100 1/2/2015
4 2 850 1/3/2015
5 1 500 2 1/3/2015
6 2 20 1/4/2015
7 2 30 1/5/2015
8 1 2000 3 1/5/2015
9 2 400 1/6/2015