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LIFO Inventory Valuation
An inventory costing method that assumes the last items placed in inventory are the first ones sold.
Perpetual Inventory System
A method of accounting for inventory that records the sale or purchase of inventory immediately through the use of computerized point-of-sale systems and enterprise asset management.
Sales Revenue
Sales revenue refers to the income received from the sale of goods or services before any costs or expenses are deducted, serving as a primary source of business income.
Retail Inventory Method
An accounting technique used by retailers to estimate inventory costs by applying a consistent gross margin percentage to the retail price of the goods.
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