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What is the typical period for achieving intermediate goals?
Periodic Inventory System
An inventory accounting system where updates to the inventory accounts are made periodically, typically at the end of an accounting period, rather than continuously.
Physical Inventory
A detailed listing of merchandise on hand.
Perpetual Inventory System
An accounting method that records the sale or purchase of inventory immediately through the use of computerized point-of-sale systems and enterprise asset management software.
Merchandise Inventory Account
An account that records the value of goods that a retailer, wholesaler, or distributor has available for sale to customers at any given time.
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