Spreading the physical counting of inventory throughout the year. For example, a company may
physically count a different 10% of its inventory each month instead of counting 100% of its
inventory once per year.
Harold Averkamp (CPA, MBA) has worked as a university accounting instructor, accountant, and consultant for more than 25 years. He is the sole author of all the materials on AccountingCoach.com. Read more about the author.