TERMIUM Plus®

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INVENTORY OVER SHORT ACCOUNT [1 record]

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Record 1 2004-09-14

English

Subject field(s)
  • Inventory and Material Management
  • Financial Accounting
CONT

... in the periodic inventory system, the Inventory Over and Short account does not exist because there are no accounting records available against which to compare the physical count. Consequently, overages and shortages are buried in cost of goods sold (for inventories held for resale) or operating expense (for consumable inventories).

French

Domaine(s)
  • Gestion des stocks et du matériel
  • Comptabilité générale
DEF

Compte où est inscrit le nombre d'articles en trop ou en moins dans un relevé d'inventaire, afin de rendre les dossiers d'inventaire conformes au relevé effectif des stocks.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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