{"id":40344,"date":"2025-10-14T13:55:56","date_gmt":"2025-10-14T13:55:56","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-2\/lessons\/lesson-9-inventory-turnover-2\/"},"modified":"2025-10-14T13:55:56","modified_gmt":"2025-10-14T13:55:56","slug":"lesson-9-inventory-turnover-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-9-inventory-turnover-2\/","title":{"rendered":"Lesson 9: INVENTORY TURNOVER"},"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 9: Financial Statement Analysis<br \/>\n<\/h2>\n<h3>INVENTORY TURNOVER<\/h3>\n<h5>Inventory turnover measures the number of times, on average, the inventory is sold during the period.<\/h5>\n<h5>Its purpose is to measure the liquidity of the inventory.<\/h5>\n<h5>We compute the inventory turnover by dividing cost of goods sold by the average inventory.<\/h5>\n<h5>Unless seasonal factors are significant, we can use the beginning and ending inventory balances to compute average inventory.<br \/>Assuming that the inventory balance for Quality Department Store at the beginning of 2012 was $450,000,.<\/h5>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"562\" height=\"188\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/INVENTORY-TURNOVER1.png\" 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=\"auto, (max-width: 562px) 100vw, 562px\" \/><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"252\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/INVENTORY-TURNOVER2.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/INVENTORY-TURNOVER2.png 880w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/INVENTORY-TURNOVER2-300x115.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/INVENTORY-TURNOVER2-768x293.png 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/INVENTORY-TURNOVER2-18x7.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/INVENTORY-TURNOVER2-600x229.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/INVENTORY-TURNOVER2-131x50.png 131w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-40344","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 9: INVENTORY TURNOVER - 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-9-inventory-turnover-2\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 9: INVENTORY TURNOVER - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 9: Financial Statement Analysis INVENTORY TURNOVER Inventory turnover measures the number of times, on average, the inventory is sold during the period. 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