When inputting inventory count images, what does the computer compare the record balance with?

The correct answer is physical count quantity because when inputting inventory count images, the computer directly compares the recorded balance in the inventory system against the actual physical count of the items present. This process ensures that the inventory records accurately reflect the actual stock on hand, allowing for effective inventory management and reducing discrepancies. By focusing on the physical count quantity, the system can identify variances that may need to be addressed, such as reasons for overages or shortages.

Other choices, although relevant in their own contexts, do not serve the purpose of ensuring that the inventory records match the actual items counted. For instance, unit price relates to the cost of the items rather than their quantities, while unit of issue pertains to how items are packaged or grouped for inventory purposes. Controlled item code is used for identification and tracking but does not directly relate to the reconciliation of inventory balances with physical counts.