Periodic vs Perpetual Inventory System | Full Comparison with Journal Entries
Автор: AK Accounting Academy – Karthick Balaraman
Загружено: 2025-11-27
Просмотров: 381
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📘 Periodic vs Perpetual Inventory System – Full Comparison with Journal Entries
In this short, we clearly explain the difference between Periodic and Perpetual Inventory Systems with simple points and journal entries.
✅ When Goods are Purchased – What happens in both systems
✅ When Goods are Sold – Entries & Inventory impact
✅ How COGS and Closing Stock are calculated
✅ Real-time vs Period-end Inventory updates
This comparison helps students avoid confusion in exams and understand practical inventory accounting clearly.
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🎯 Useful for: CA Students | Commerce Students | Accounting Learners
Presented by AK Accounting Academy - Karthick Balaraman
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