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- Perpetual_inventory abstract "In business and accounting/accountancy, perpetual inventory or continuous inventory describes systems of trading stock where information on inventory quantity and availability is updated on a continuous basis as a function of doing business. Generally this is accomplished by connecting the inventory system with order entry and in retail the point of sale system. In this case, book inventory would be exactly the same as, or almost the same, as the real inventory.In earlier periods, non-continuous, or periodic inventory systems were more prevalent. Starting in the 1970s digital computers made possible the ability to implement a perpetual inventory system. This has been facilitated by bar coding and lately radio frequency identification (RFID) labeling which allows computer systems to quickly read and process inventory information as part of transaction processing. Perpetual inventory systems can still be vulnerable to errors due to overstatements (phantom inventory) or understatements (missing inventory) that can occur as a result of theft, breakage, scanning errors or untracked inventory movements, leading to systematic errors in replenishment.The perpetual inventory formula is very straightforward. Beginning Inventory (usually from a physical count) + receipts - shipments = Ending Inventory. Some accountants will add or subtract a value using an adjustment entry (journal voucher), however if all receipts (purchases) and shipments (invoices) are captured as transactions, this would never need to occur.".
- Perpetual_inventory wikiPageExternalLink perpetual_inv.htm.
- Perpetual_inventory wikiPageExternalLink perpetual-inventory-system.
- Perpetual_inventory wikiPageExternalLink perpetual-inventory-system.html.
- Perpetual_inventory wikiPageExternalLink perpetual_inventory.html.
- Perpetual_inventory wikiPageID "10579294".
- Perpetual_inventory wikiPageLength "2169".
- Perpetual_inventory wikiPageOutDegree "10".
- Perpetual_inventory wikiPageRevisionID "646921752".
- Perpetual_inventory wikiPageWikiLink Accounting.
- Perpetual_inventory wikiPageWikiLink Book_inventory.
- Perpetual_inventory wikiPageWikiLink Business.
- Perpetual_inventory wikiPageWikiLink Category:Inventory.
- Perpetual_inventory wikiPageWikiLink Missing_inventory.
- Perpetual_inventory wikiPageWikiLink Periodic_inventory.
- Perpetual_inventory wikiPageWikiLink Phantom_inventory.
- Perpetual_inventory wikiPageWikiLink Radio-frequency_identification.
- Perpetual_inventory wikiPageWikiLink Trading_stock.
- Perpetual_inventory wikiPageWikiLinkText "perpetual inventory".
- Perpetual_inventory wikiPageUsesTemplate Template:Reflist.
- Perpetual_inventory subject Category:Inventory.
- Perpetual_inventory comment "In business and accounting/accountancy, perpetual inventory or continuous inventory describes systems of trading stock where information on inventory quantity and availability is updated on a continuous basis as a function of doing business. Generally this is accomplished by connecting the inventory system with order entry and in retail the point of sale system.".
- Perpetual_inventory label "Perpetual inventory".
- Perpetual_inventory sameAs Q7169552.
- Perpetual_inventory sameAs m.02qjbzn.
- Perpetual_inventory sameAs Q7169552.
- Perpetual_inventory wasDerivedFrom Perpetual_inventory?oldid=646921752.
- Perpetual_inventory isPrimaryTopicOf Perpetual_inventory.