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The document outlines two inventory valuation methods: Perpetual and Periodic. In the Perpetual method, the Cost of Goods Sold (COGS) for each sale is calculated using the Weighted Average Cost (WAC) per unit multiplied by the number of units sold. The Periodic method determines Ending Inventory by multiplying the WAC per unit at the end of the period by the number of units on hand.

Author

ngocduong.31251020470

Language

EN