Which of the following is an example of non-controlled records?

Non-controlled records are documents that do not pertain to the management or regulation of controlled substances, which are strictly governed by law due to their potential for abuse and dependence. Daily records, which often include routine pharmacy operations, transactions, and general inventory levels, are considered non-controlled because they do not specifically track controlled substances or their usage. Such records provide a general overview of daily pharmacy activities and do not involve the strict regulatory requirements that apply to controlled drugs.

In contrast, controlled drug inventories, receipts for controlled substances, and reports of theft all relate directly to controlled substances. These types of records are managed under stricter regulations to ensure accountability and compliance with legal standards surrounding narcotics and other controlled medications. Therefore, it is clear why daily records stand out as examples of non-controlled records.