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  2. Perpetual inventory - Wikipedia

    en.wikipedia.org/wiki/Perpetual_inventory

    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 ...

  3. Backflush accounting - Wikipedia

    en.wikipedia.org/wiki/Backflush_accounting

    Perpetual inventory management is a system where store balances of inventory are recorded after every transaction. It eliminates the need for the store to close down constantly for inventory stock-taking as perpetual inventory systems allow for continuous stock-taking. Perpetual inventory systems keep a running account of the company's ...

  4. Inventory valuation - Wikipedia

    en.wikipedia.org/wiki/Inventory_valuation

    To record sales, the perpetual system requires an extra entry to debit the Cost of goods sold and credit Merchandise Inventory. By recording the cost of goods sold for each sale, the perpetual inventory system alleviated the need for adjusting entries and calculation of the goods sold at the end of a financial period, both of which the periodic ...

  5. Journal entry - Wikipedia

    en.wikipedia.org/wiki/Journal_entry

    A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...

  6. FIFO and LIFO accounting - Wikipedia

    en.wikipedia.org/wiki/FIFO_and_LIFO_accounting

    The difference between the cost of an inventory calculated under the FIFO and LIFO methods is called the LIFO reserve (in the example above, it is $750, i.e. $5250 - $4500). This reserve, a form of contra account , is essentially the amount by which an entity's taxable income has been deferred by using the LIFO method.

  7. Cycle count - Wikipedia

    en.wikipedia.org/wiki/Cycle_count

    A cycle count is a perpetual inventory auditing procedure, where you follow a regularly repeated sequence of checks on a subset of inventory. Cycle counts contrast with traditional physical inventory in that a traditional physical inventory ceases operations at a facility while all items are counted. Cycle counts are less disruptive to daily ...

  8. Inventory control - Wikipedia

    en.wikipedia.org/wiki/Inventory_control

    An inventory control system is used to keep inventories in a desired state while continuing to adequately supply customers, [8] [9] and its success depends on maintaining clear records on a periodic or perpetual basis. [9] [10] Inventory management software often plays an important role in the modern inventory control system, providing timely ...

  9. Adjusting entries - Wikipedia

    en.wikipedia.org/wiki/Adjusting_entries

    In accounting, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting .

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