{"id":40226,"date":"2025-10-14T13:55:50","date_gmt":"2025-10-14T13:55:50","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-2\/lessons\/lesson-4-inventory-account-systems-2\/"},"modified":"2025-10-14T13:55:50","modified_gmt":"2025-10-14T13:55:50","slug":"lesson-4-inventory-account-systems-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-4-inventory-account-systems-2\/","title":{"rendered":"Lesson 4: Inventory account systems"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" 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=\"auto, (max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h2>Lesson 4: Accounting For Merchandize Operation<br \/>\n<\/h2>\n<h3>Inventory account systems:<br \/>\n<\/h3>\n<h5>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.<\/h5>\n<h3>Inventory account systems:<br \/>\n<\/h3>\n<h5>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.<\/h5>\n<h3>periodic inventory system<br \/>\n<\/h3>\n<h5>is one that involves a physical count at various periods of time<\/h5>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"385\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3f84ea9a1e801eb3335adf3d73eacef4-1024x597.jpg\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3f84ea9a1e801eb3335adf3d73eacef4-1024x597.jpg 1024w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3f84ea9a1e801eb3335adf3d73eacef4-300x175.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\/3f84ea9a1e801eb3335adf3d73eacef4-600x350.jpg 600w, 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=\"auto, (max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h3>perpetual inventory system<br \/>\n<\/h3>\n<h5>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.<\/h5>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"385\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ad3893df596d7eaf0346b4a53414a4c9-1024x597.jpg\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ad3893df596d7eaf0346b4a53414a4c9-1024x597.jpg 1024w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ad3893df596d7eaf0346b4a53414a4c9-300x175.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\/ad3893df596d7eaf0346b4a53414a4c9-600x350.jpg 600w, 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=\"auto, (max-width: 660px) 100vw, 660px\" \/><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-40226","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\/sample-course\/lessons\/lesson-4-inventory-account-systems-2\/\" \/>\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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