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According to Kellogg, the aggregate stage of children's drawing is characterized by construction of basic geometric shapes such as spirals and circles evolving into squares, rectangles, and triangles in combination to form shapes like houses or other familiar objects.
Perpetual inventory system
An inventory management approach where stock levels are updated continuously as transactions occur.
LIFO inventory cost method
An inventory valuation method that assumes the last items acquired are the first to be sold, affecting cost of goods sold and ending inventory.
Cost of merchandise sold
The total cost of acquiring or manufacturing the products that were sold to customers during a period.
Perpetual system
An inventory accounting system that records the sale or purchase of inventory immediately through the use of computerized point-of-sale systems and enterprise asset management software.
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