Under the inventory method, accounting records maintain a continuously updated inventory value.
a. periodic
b. physical
c. retail
d. perpetual

Correct option is (d)

Explanation:

Under perpetual inventory system, inventory is continuously updated at the time stock is received and sold. One of the most important advantages of this system is that it provides accurate information about inventory level as transactions are recorded real time as and when occurred.

In periodic inventory method, stock is checked intermittently and stock taking is done manually unlike perpetual system which is a computerized system.

Perpetual inventory method

Explanation:

Perpetual inventory method -

It is the type of accouting methodology , where the collection of the sale and purchase is maintained , which is done vis the enterprise asset management software and computerized point - of - sale systems , is known as perpetual inventory method .

In this method of accounting , the record is update regularly from time to time .

All the details are mentioned in this perpetual method , and is maintained regularly .

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