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Periodic Inventory System
An inventory accounting system where goods are physically counted at specific intervals to determine the cost of goods sold and ending inventory levels.
Gross Method
An accounting approach to recording purchases and sales transactions without deducting cash discounts at the point of sale.
Sales Transactions
Financial exchanges involving the transfer of goods or services from seller to buyer for payment.
Journal Entries
Records of financial transactions in the accounting system in the order in which they occur.
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