Which of the following is a list of items such as property and goods in stock?

The correct answer is inventory, as it specifically refers to the comprehensive list of items a business holds, which includes both property and goods available for sale. This concept encompasses all the tangible assets that a company has in stock, such as raw materials, work-in-progress, and finished products that are intended for sale to customers.

Inventory plays a crucial role in the operating cycle of a business, as it is essential for meeting customer demand and managing supply effectively. It is often categorized in financial records and reports to help businesses track what they have on hand and the value of these items.

Sales ledgers relate to financial accounts that track sales transactions and receivables, while balance sheets are financial statements that summarize a company's overall financial standing at a specific point in time, including assets and liabilities, not specific items. Expense reports, on the other hand, are for tracking expenditures and do not provide a listing of items in inventory.