What must be included on hand receipts during property transactions?

The correct answer highlights the importance of documentation in property transactions. Hand receipts must include detailed information about the property being transferred as well as signatures from both the person issuing the hand receipt and the individual receiving the property. This practice ensures that there is a clear record of what specific items are involved in the transaction, which enhances accountability and minimizes the potential for disputes over property ownership or condition.

Having signatures serves as a form of acknowledgment by both parties that they agree on the details, providing legal and administrative protection. Including specifics about the property—such as identification numbers, descriptions, and quantities—also facilitates tracking and effective property management. This thorough documentation is crucial in maintaining accurate property accountability as outlined in AR 735-5.