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InvestHub.com's
Finance Dictionary and Glossary of Investment Terms

Perpetual inventory  

Definition 1.

ecordkeeping system in which book inventory is updated daily.
 

Definition 2.

Keeping book inventory continuously in agreement with stock on hand within specified time periods. In some cases, book inventory and stock on hand may be reconciled as often as after each transaction, while in some systems these two numbers may be reconciled less often. This process is useful in keeping track of actual availability of goods and determining what the correct time to reorder from suppliers might be. Sometimes also called continuous inventory.
 

Definition 3.

An accounting method of maintaining up-to-date property records that accurately reflect the level of goods on hand.
 
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