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10 cards from this deck
Goods purchased for resale to customers at a profit
Must be recorded at cost price, never selling price
Continuous, real-time tracking of inventory levels
Balance sheet account (asset account)
Tracks inventory at specific intervals, not continuously
Nominal account (expense account)
Opening stock + Purchases + Costs - Closing stock
Superior internal control with real-time stock information
Need tight control over inventory or valuable stock items
Low-value items, high volume, or limited resources
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