Examlex
________ are free goods offered as an incentive to buy a product; they may be in-pack, on-pack, or delivered through the mail.
Beginning Inventory
The value of all inventory that a company has in stock at the start of an accounting period.
Ending Inventory
The final value of goods available for sale at the end of an accounting period, calculated before the new accounting period begins.
Periodic Inventory System
An inventory accounting system where updates to inventory levels are made periodically at the end of accounting periods, rather than after each sale or purchase.
Average Cost Method
An inventory costing method that assigns the average cost of all similar items in inventory to the cost of goods sold and to ending inventory.
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