Dear Friends
I would like to know how often should inventory cycle counting be done.or is it to be done yearly once only during balance sheet preparation?how does it affect the figures in the trial balance.in tb we have ledger subheads like inventory of raw materials,inventory of stores and spraes etc.

please help

The outcome of cycle counting is similar to inventory adjustment, so if your counting results in an increased amount of items, your stock will increase, and you will get a positive result in your P/L. (this is basic knowledge, and will work this way in most - if not all - ERP systems)
I think you are free to decide how often you want to count, but that question belongs in the distribution forum.
Good luck