{"id":22018,"date":"2025-08-02T15:03:46","date_gmt":"2025-08-02T15:03:46","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-4-record-purchases-under-a-perpetual-inventory-system\/"},"modified":"2025-08-12T19:48:42","modified_gmt":"2025-08-12T19:48:42","slug":"lesson-4-record-purchases-under-a-perpetual-inventory-system","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-4-record-purchases-under-a-perpetual-inventory-system\/","title":{"rendered":"Lesson 4: Record purchases under a perpetual inventory system"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"22018\" class=\"elementor elementor-22018\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a2fc678 e-con-full e-flex e-con e-parent\" data-id=\"a2fc678\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-371bafb e-con-full e-flex e-con e-child\" data-id=\"371bafb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d0a941 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"9d0a941\" 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-405d77d e-con-full e-flex e-con e-child\" data-id=\"405d77d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0f56f3a exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"0f56f3a\" 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-297cd37 e-flex e-con-boxed e-con e-parent\" data-id=\"297cd37\" 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-b933dc1 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"b933dc1\" 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\">Record purchases under a 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-a1eb4dc exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"a1eb4dc\" 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=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example.png\" class=\"attachment-large size-large wp-image-17599\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-50x50.png 50w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/>\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-93b3665 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"93b3665\" 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>Example: Sauk Stereo makes the following journal entry to record its purchase from PW Audio Supply. The entry increases (debits) Inventory and increases (credits) Accounts Payable.<\/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-69672a9 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"69672a9\" 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=\"80\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/5ab76755e571967b132241cf1886b28a.png\" class=\"attachment-large size-large wp-image-23955\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/5ab76755e571967b132241cf1886b28a.png 895w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/5ab76755e571967b132241cf1886b28a-600x73.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/5ab76755e571967b132241cf1886b28a-300x37.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/5ab76755e571967b132241cf1886b28a-768x94.png 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/5ab76755e571967b132241cf1886b28a-18x2.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/5ab76755e571967b132241cf1886b28a-220x27.png 220w\" 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-0647992 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"0647992\" 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\">Freight Costs:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0cdc513 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"0cdc513\" 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;\">Freight costs are also known as freight charges or freight rates.<\/span><\/h5><h5><span style=\"color: #000080;\">It is the amount paid to a carrier company for the transportation of goods from the point of origin to an agreed location.<\/span><br \/><span style=\"color: #000080;\">FREIGHT COSTS INCURRED BY THE BUYER When the buyer incurs the transportation costs, these costs are considered part of the cost of purchasing inventory and entry will be as follows<\/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-21ccc15 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"21ccc15\" 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 loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"59\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/694f3e70c73568f471bcdac27469efed.png\" class=\"attachment-large size-large wp-image-23969\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/694f3e70c73568f471bcdac27469efed.png 980w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/694f3e70c73568f471bcdac27469efed-600x53.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/694f3e70c73568f471bcdac27469efed-300x27.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/694f3e70c73568f471bcdac27469efed-768x68.png 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/694f3e70c73568f471bcdac27469efed-18x2.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/694f3e70c73568f471bcdac27469efed-220x20.png 220w\" 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-367ce66 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"367ce66\" 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\">Example<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d429d6 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"2d429d6\" 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>FREIGHT COSTS INCURRED BY THE SELLER In contrast, freight costs incurred by the seller on outgoing merchandise are an operating expense to the seller and the entry will be as follows<\/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-a99668f exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"a99668f\" 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 loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"53\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/d51e1dd00afb2e220465e3d412cc57d7.png\" class=\"attachment-large size-large wp-image-23988\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/d51e1dd00afb2e220465e3d412cc57d7.png 943w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/d51e1dd00afb2e220465e3d412cc57d7-600x48.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/d51e1dd00afb2e220465e3d412cc57d7-300x24.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/d51e1dd00afb2e220465e3d412cc57d7-768x62.png 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/d51e1dd00afb2e220465e3d412cc57d7-18x1.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/d51e1dd00afb2e220465e3d412cc57d7-220x18.png 220w\" 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-22018","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site 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