Perpetual Inventory System | Definition, Method & Examples
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📘 What will you learn from this reel? This reel explains the difference between Periodic and Perpetual Inventory Systems using a clear, exam-ready comparison table. From this reel, you will learn: ✅ How purchases are recorded in each system ✅ Whether inventory is updated continuously or only at period end ✅ How purchases are treated — expense vs asset ✅ When COGS is recognised in each system ✅ The exact purchase and sale journal entries, including the COGS entry at the time of sale ✅ When profi
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