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Traditionally, the perpetual inventory system is used by companies that buy and sell easily identifiable inventories such as jewelry, clothing and appliances etc.
but advanced computer software packages have made its use easy for almost all business situations.
For further explanation of the concept of perpetual inventory system, consider the following example: (1).
The sale of 4 washing machines transfers the cost of inventory from inventory account to cost of goods sold account.Building on previous scholarly work and incorporating a dynamic social systems conceptual framework, we conducted a comprehensive review of the literature on structural barriers to HIV testing and prevention services among BMSM across four domains: healthcare, stigma and discrimination, incarceration, and poverty.We found that BMSM experience inadequate access to culturally competent services, stigma and discrimination that impede access to services, a deficiency of services in correctional institutions, and limited services in areas where BMSM live.The balance in inventory account at the end of an accounting period shows the cost of inventory in hand.The accuracy of this balance is periodically assured by a physical count – usually once a year.



Perpetual inventory system provides a running balance of cost of goods available for sale and cost of goods sold.
Every year, singles gather in Miller Park for a night of baseball, food and drink, and mingling.
Clicking a members names in the right side list will show the "user options" as shown in the image above and each option is explained below.
Our Meetup events include Speed Dating, Dinner Parties, Mixers, Wine Tasting and Key-and-Padlock Parties.
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