It is written that material requisition does not affect Store ledger card, but Goods received note and material return note does update store ledger card. What is the reason sir?
The store record record the amount of inventory in stock.
So, goods received notes record goods coming in and will affect the store record.
Requisition notes can also affect the store record but some companies first have a requisition note that tell the warehouse to get the goods ready, then there is an issue note when they actually leave.