{"id":53965,"date":"2026-04-03T11:45:25","date_gmt":"2026-04-03T11:45:25","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-module-2\/lessons\/lesson-4-record-purchases-under-a-perpetual-inventory-system-3-2\/"},"modified":"2026-04-03T11:45:25","modified_gmt":"2026-04-03T11:45:25","slug":"lesson-4-record-purchases-under-a-perpetual-inventory-system-3-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-4-record-purchases-under-a-perpetual-inventory-system-3-2\/","title":{"rendered":"Lesson 4: Record purchases under a perpetual inventory system"},"content":{"rendered":"

\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Lesson 4: Accounting For Merchandize Operation
\n<\/h2>\n

Record purchases under a perpetual inventory system
\n<\/h3>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

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>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Freight Costs:<\/h3>\n

Freight costs are also known as freight charges or freight rates.<\/h5>\n
It is the amount paid to a carrier company for the transportation of goods from the point of origin to an agreed location.
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<\/h5>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Example<\/h3>\n

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>\n

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