{"id":24447,"date":"2025-08-13T18:15:10","date_gmt":"2025-08-13T18:15:10","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-9-inventory-turnover\/"},"modified":"2025-08-13T20:41:55","modified_gmt":"2025-08-13T20:41:55","slug":"lesson-9-inventory-turnover","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-9-inventory-turnover\/","title":{"rendered":"Lesson 9: INVENTORY TURNOVER"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"24447\" class=\"elementor elementor-24447\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a5eaf89 e-con-full e-flex e-con e-parent\" data-id=\"a5eaf89\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4795fd3 e-con-full e-flex e-con e-child\" data-id=\"4795fd3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d9f42c7 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"d9f42c7\" 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-fdf0ccc e-con-full e-flex e-con e-child\" data-id=\"fdf0ccc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3598422 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"3598422\" 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 9: Financial Statement Analysis\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-3a227a7 e-flex e-con-boxed e-con e-parent\" data-id=\"3a227a7\" 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-9062793 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"9062793\" 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 TURNOVER<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8651f65 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"8651f65\" 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 turnover measures the number of times, on average, the inventory is sold during the period.<\/span><\/h5><h5><span style=\"color: #000080;\">Its purpose is to measure the liquidity of the inventory.<\/span><\/h5><h5><span style=\"color: #000080;\">We compute the inventory turnover by dividing cost of goods sold by the average inventory.<\/span><\/h5><h5><span style=\"color: #000080;\">Unless seasonal factors are significant, we can use the beginning and ending inventory balances to compute average inventory.<\/span><br \/><span style=\"color: #000080;\">Assuming that the inventory balance for Quality Department Store at the beginning of 2012 was $450,000,.<\/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-1ed3fe1 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"1ed3fe1\" 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=\"562\" height=\"188\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/INVENTORY-TURNOVER1.png\" class=\"attachment-large size-large wp-image-24583\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/INVENTORY-TURNOVER1.png 562w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/INVENTORY-TURNOVER1-300x100.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/INVENTORY-TURNOVER1-18x6.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/INVENTORY-TURNOVER1-149x50.png 149w\" sizes=\"(max-width: 562px) 100vw, 562px\" \/>\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-0682aef exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"0682aef\" 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 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