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All departments are required to perform a complete inventory of their capital equipment once per year. This process is an important control activity designed to safeguard the assets of the University.

Adjusting an entry to correct a physical count of inventory is a common activity because the inventory account does usually not agree with the physical inventory. Retail stores take physical inventory ...

Businesses must carry out year-end inventories to meet tax requirements and to gather accurate data for financial statements. For some businesses, a complete physical inventory can be a major ...