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cycle counting

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

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.

Dictionary

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

Learn More About Harold

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