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Emergent strategies are ineffective and should be avoided.
Perpetual Inventory Method
An accounting method that continuously tracks inventory levels and cost of goods sold, updating the accounts after each transaction.
General Journal Entry
A record in the general journal that represents a transaction and shows the accounts and amounts debited and credited.
F.O.B Shipping Point
F.O.B Shipping Point (Free on Board Shipping Point) is a shipping term indicating that the buyer assumes ownership and risk of the goods being shipped as soon as they leave the seller's premises.
Perpetual Inventory Method
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.
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