15. Physical counts of inventory: A) Are not necessary under the perpetual system. B) Are necessary to adjust the Inventory account to the actual inventory available. C) Must be taken at least once a month. D) Requires the use of hand-held portable computers

The correct answer is "B. Are necessary to adjust the Inventory account to the actual inventory available."

Explanation: Physical counts of inventory are necessary to adjust the Inventory account to the actual inventory available.

Physical inventory counts are generally performed at the end of an accounting period to adjust the accounting balance to the actual physical amount of inventory as it may differ due to missing, lost, stolen, decreased, etc.

The correct answer is B) Are necessary to adjust the Inventory account to the actual inventory available.

Explanation:

Physical counts of inventory are necessary to adjust the inventory account to the actual inventory available. This practice has a lot of benefits as reduced disruption in Operations, reduced errors, more confident buying decisions, saves time and resources, etc

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