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  2. Perpetual inventory - Wikipedia

    en.wikipedia.org/wiki/Perpetual_inventory

    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 ...

  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

    The perpetual system records revenue each time a sale is made. Determining the cost of goods sold requires taking inventory. The most commonly used inventory valuation methods under a perpetual system are: first-in first-out (FIFO) last-in first-out (LIFO) (highest in, first out) (HIFO) average cost or weighted average cost

  5. FIFO and LIFO accounting - Wikipedia

    en.wikipedia.org/wiki/FIFO_and_LIFO_accounting

    FIFO and LIFO accounting are methods used in managing inventory and financial matters involving the amount of money a company has to have tied up within inventory of produced goods, raw materials, parts, components, or feedstocks. They are used to manage assumptions of costs related to inventory, stock repurchases (if purchased at different ...

  6. Special journals - Wikipedia

    en.wikipedia.org/wiki/Special_journals

    The use of folio numbers makes it easy to refer back from the ledger account to the journal entry or forward from the journal entry to the ledger account. In addition, folio numbers are a check that all journal entries have been recorded in the ledger system. Each ledger account has a folio number column. The name and page of the journal from ...

  7. Las Vegas already seems part of the NBA world, which makes ...

    www.aol.com/las-vegas-already-seems-part...

    LAS VEGAS (AP) — Milwaukee coach Doc Rivers has heard and seen enough. He's convinced there will be an NBA team in Las Vegas. “Yeah, they're going to get it,” Rivers said.

  8. Elton John Reveals Which of His Own Songs Are His Favorites ...

    www.aol.com/lifestyle/elton-john-reveals-own...

    Elton John's gift may be his song, but that doesn't mean he loves them all.. During an appearance on The Late Show with Stephen Colbert on Tuesday, Dec. 17, the 77-year-old musician spoke about ...

  9. Journal entry - Wikipedia

    en.wikipedia.org/wiki/Journal_entry

    Journal entries can record unique items or recurring items such as depreciation or bond amortization. In accounting software, journal entries are usually entered using a separate module from accounts payable, which typically has its own subledger, that indirectly affects the general ledger. As a result, journal entries directly change the ...