{"id":53971,"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-journal-entries-in-a-periodic-inventory-system-3-2\/"},"modified":"2026-04-03T11:45:25","modified_gmt":"2026-04-03T11:45:25","slug":"lesson-4-journal-entries-in-a-periodic-inventory-system-3-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-4-journal-entries-in-a-periodic-inventory-system-3-2\/","title":{"rendered":"Lesson 4: Journal entries in a periodic inventory system"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"53971\" class=\"elementor elementor-53971\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f3a074c e-con-full e-flex e-con e-parent\" data-id=\"f3a074c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-785bb71 e-con-full e-flex e-con e-child\" data-id=\"785bb71\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a00b58 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"4a00b58\" 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-d18501c e-con-full e-flex e-con e-child\" data-id=\"d18501c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec3a1ce exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"ec3a1ce\" 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 Operationn<\/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-f3c9d03 e-flex e-con-boxed e-con e-parent\" data-id=\"f3c9d03\" 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-f5b0060 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"f5b0060\" 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\">Journal entries in a periodic inventory systemnn<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8cf36c7 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"8cf36c7\" 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=\"500\" height=\"108\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3760ed4bb76e7cbb3fd53d1aa58f27bd.png\" class=\"attachment-large size-large wp-image-23970\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3760ed4bb76e7cbb3fd53d1aa58f27bd.png 500w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3760ed4bb76e7cbb3fd53d1aa58f27bd-300x65.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3760ed4bb76e7cbb3fd53d1aa58f27bd-18x4.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3760ed4bb76e7cbb3fd53d1aa58f27bd-220x48.png 220w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\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-988cdc5 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"988cdc5\" 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\">When goods are purchased from supplier:n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0400f18 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"0400f18\" 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=\"500\" height=\"132\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/32ec03ce88b692e7bf20ecd9dfe25739.png\" class=\"attachment-large size-large wp-image-23958\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/32ec03ce88b692e7bf20ecd9dfe25739.png 500w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/32ec03ce88b692e7bf20ecd9dfe25739-300x79.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/32ec03ce88b692e7bf20ecd9dfe25739-18x5.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/32ec03ce88b692e7bf20ecd9dfe25739-189x50.png 189w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\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-60edfd5 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"60edfd5\" 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\">When expenses are incurred to obtain goods for sale -- freight-in, insurance etcn<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77635a9 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"77635a9\" 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=\"500\" height=\"108\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/d3eaa66b7597123f6d37055990984d64.png\" class=\"attachment-large size-large wp-image-23986\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/d3eaa66b7597123f6d37055990984d64.png 500w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/d3eaa66b7597123f6d37055990984d64-300x65.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/d3eaa66b7597123f6d37055990984d64-18x4.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/d3eaa66b7597123f6d37055990984d64-220x48.png 220w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\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-3580989 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"3580989\" 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\">When goods are returned to suppliern<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4ef8fc exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"c4ef8fc\" 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=\"500\" height=\"108\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3aee4e4a65192e32ebe477667a596d54.png\" class=\"attachment-large size-large wp-image-23953\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3aee4e4a65192e32ebe477667a596d54.png 500w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3aee4e4a65192e32ebe477667a596d54-300x65.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3aee4e4a65192e32ebe477667a596d54-18x4.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3aee4e4a65192e32ebe477667a596d54-220x48.png 220w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\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-1bb0fbe exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"1bb0fbe\" 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\">When payment is made to suppliern<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71f8814 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"71f8814\" 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=\"500\" height=\"108\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/d6fdb26a9f01430ff99bc449b583cee6.png\" class=\"attachment-large size-large wp-image-23987\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/d6fdb26a9f01430ff99bc449b583cee6.png 500w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/d6fdb26a9f01430ff99bc449b583cee6-300x65.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/d6fdb26a9f01430ff99bc449b583cee6-18x4.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/d6fdb26a9f01430ff99bc449b583cee6-220x48.png 220w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\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-cd6a5d2 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"cd6a5d2\" 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\">When goods are sold to customersn<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a84554 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"6a84554\" 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=\"500\" height=\"108\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1-2.png\" class=\"attachment-large size-large wp-image-24220\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1-2.png 500w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1-2-300x65.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1-2-18x4.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1-2-220x48.png 220w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\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-6efa2ab exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"6efa2ab\" 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\">When goods are returned by customersn<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a8bc57 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"2a8bc57\" 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=\"500\" height=\"108\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/2-2.png\" class=\"attachment-large size-large wp-image-24221\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/2-2.png 500w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/2-2-300x65.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/2-2-18x4.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/2-2-220x48.png 220w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\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-012515a exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"012515a\" 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\">When cash is collected from customersn<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83e2292 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"83e2292\" 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=\"500\" height=\"156\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3-2.png\" class=\"attachment-large size-large wp-image-24222\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3-2.png 500w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3-2-300x94.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3-2-18x6.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/3-2-160x50.png 160w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\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-77564bb exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"77564bb\" 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\">When cash is collected from customersn<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b2c5da exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"7b2c5da\" 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\">At the end of the periodn<\/h3>\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-53971","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: Journal entries in a periodic inventory system - Certifeka-edu<\/title>\n<meta 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