{"id":22009,"date":"2025-08-02T15:00:55","date_gmt":"2025-08-02T15:00:55","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-4-inventory-account-systems\/"},"modified":"2025-08-12T18:44:51","modified_gmt":"2025-08-12T18:44:51","slug":"lesson-4-inventory-account-systems","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-4-inventory-account-systems\/","title":{"rendered":"Lesson 4: Inventory account systems"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"22009\" class=\"elementor elementor-22009\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7933969 e-con-full e-flex e-con e-parent\" data-id=\"7933969\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-735fc0a e-con-full e-flex e-con e-child\" data-id=\"735fc0a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6960fcc exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"6960fcc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" class=\"attachment-large size-large wp-image-16861\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"(max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-089d5c2 e-con-full e-flex e-con e-child\" data-id=\"089d5c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-10653ee exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"10653ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lesson 4: Accounting For Merchandize Operation\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ce80b0 e-flex e-con-boxed e-con e-parent\" data-id=\"2ce80b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27a16d6 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"27a16d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Inventory account systems:\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0be04c exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"d0be04c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">Inventory refers to any raw materials and finished goods that companies have on hand for production purposes or that are sold on the market to consumers.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ecfe8c exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"6ecfe8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Inventory account systems:\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-138172c exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"138172c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">Two types of inventory are periodic and perpetual inventory. Both are accounting methods that businesses use to track the number of products they have available. But they are inherently different.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-961784f exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"961784f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">periodic inventory system\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b169413 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"b169413\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">is one that involves a physical count at various periods of time<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-953eb33 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"953eb33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"660\" height=\"385\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3f84ea9a1e801eb3335adf3d73eacef4-1024x597.jpg\" class=\"attachment-large size-large wp-image-23954\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3f84ea9a1e801eb3335adf3d73eacef4-1024x597.jpg 1024w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3f84ea9a1e801eb3335adf3d73eacef4-600x350.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3f84ea9a1e801eb3335adf3d73eacef4-300x175.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3f84ea9a1e801eb3335adf3d73eacef4-768x448.jpg 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3f84ea9a1e801eb3335adf3d73eacef4-1536x896.jpg 1536w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3f84ea9a1e801eb3335adf3d73eacef4-18x12.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3f84ea9a1e801eb3335adf3d73eacef4-86x50.jpg 86w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3f84ea9a1e801eb3335adf3d73eacef4.jpg 1920w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a1bb4b exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"1a1bb4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">perpetual inventory system\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8338f1 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"c8338f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">is computerized, using point-of-sale and enterprise asset management systems. The former is more cost-efficient while the latter takes more time and money to execute.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-938645a exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"938645a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"385\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ad3893df596d7eaf0346b4a53414a4c9-1024x597.jpg\" class=\"attachment-large size-large wp-image-23982\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ad3893df596d7eaf0346b4a53414a4c9-1024x597.jpg 1024w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ad3893df596d7eaf0346b4a53414a4c9-600x350.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ad3893df596d7eaf0346b4a53414a4c9-300x175.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ad3893df596d7eaf0346b4a53414a4c9-768x448.jpg 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ad3893df596d7eaf0346b4a53414a4c9-1536x896.jpg 1536w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ad3893df596d7eaf0346b4a53414a4c9-18x12.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ad3893df596d7eaf0346b4a53414a4c9-86x50.jpg 86w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ad3893df596d7eaf0346b4a53414a4c9.jpg 1920w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-22009","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 4: Inventory account systems - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-4-inventory-account-systems\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 4: Inventory account systems - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 4: Accounting For Merchandize Operation Inventory account systems: Inventory refers to any raw materials and finished goods that companies have on hand for production purposes or that are sold on the market to consumers. 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Inventory account systems: Two types of inventory are periodic and perpetual inventory. 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