First of all, sorry for the delay. I was not at my desk for the last days.

Now i will clarify the details.

Stock Allocation means an amount of a certain product allocated for delivering to customers in the near future. The actual stock will be received at a later stage only. Only after the stock is received, it will be distributed to the customers.

to make it clearer. (and this is not a typical sales inventory)

A centralized agency is supplying materials to customers. The agency will not be supplying directly. Instead they will deliver the goods to a wholesale dealer on each area. The dealer will in turn be responsible to supply the material to the customers in their area.

Before the agency is delivering the goods, they will send an allocation invoice. This will contains the type and quantity of materials, and also the customers to whom it is to be suppled.

Employee does not have much relevance. It is for recording purpose only. just to know who handled what...

"A Wholesaler usually must keep the records of all product movements exactly containing amounts, costs, dates, receiver ..., therefore, for a real application all those movements need to be handled within you design." - Yes i agree with you ....

Now i have to design a DB for the wholesaler. At least that is what i am attempting. Your suggestions an advice would be greatly helpful.