毕晓方改编+《财务会计》的课后习题答案第九章习题答案.docVIP

Ex. 9–1 Switching to a perpetual inventory system will strengthen Onsite Hardware’s internal controls over inventory, since the store managers will be able to keep track of how much of each item is on hand. This should minimize shortages of good-selling items and excess inventories of poor-selling items. On the other hand, switching to a perpetual inventory system will not eliminate the need to take a physical inventory count. A physical inventory must be taken to verify the accuracy of the inventory records in a perpetual inventory system. In addition, a physical inventory count is needed to