Perpetual stock is better than periodic stock and also describe difference between them

(14).    ÒPerpetual gRy` Periodic gRy` Gi †P‡q fvjÓ - e¨vL¨v Ki“b|

wbZ¨ gRy` ZvwjKv c×wZ (Perpetual Inventory) Kvjvwš—K gRy` ZvwjKv c×wZi (Perpetual Inventory) ‡P‡q fvj, KviY wbZ¨ gRy` ZvwjKv c×wZi myweavmg~n wbgœiƒc t

(i).      wbw`©ó gvÎvi cY¨ gRy` ivLv nq weavq cY¨ eve` AwZwi³ g~jab wewb‡qvM Ki‡Z nq bv|

(ii).      GB c×wZ fvÛv‡ii Dci GKwU c~Y©v½ I wbf©i‡hvM¨ cix¶v c×wZ|

(iii).      gRy`K…Z cY¨ MYbvi Rb¨ e¨emv‡qi ¯^vfvweK KvRKg© eÜ ivLvi cÖ‡qvRb nq bv|

(iv).      me©`vB gRy`c‡Y¨i cwigvY I g~j¨ Rvbv hvq, d‡j Avw_©K weeiY cÖYqb wejw¤^Z nq bv|

(v).      AwZ mn‡R weµqK…Z c‡Y¨i µqg~j¨ ev Drcv`b Rvbv hvq|

(vi).      G c×wZ‡Z wnmve ivL‡j c‡Y¨i Uzwi ev AcPq h_vmg‡q aiv c‡o Ges cÖ‡qvRbxq e¨e¯’v MÖnY Kiv m¤¢e nq|

(vii).      cY¨ bó nIqvi m¤¢vebv Kg _v‡K|

(viii).      ‡h †Kv‡bv mgq gRy`c‡Y¨i cwigvY Rvbv hvq|

 (ix).      ¸`vgRvZ c‡Y¨i Dci Dchy³ wbqš¿Y ivLv m¤¢e|

(x).      AwfÁ e¨w³‡K GB Kv‡R wb‡qvM Kiv m¤¢e|

-   Ab¨w`‡K, Kvjvwš—K gyRy` c×wZi Amyweavmg~n wbgœiƒc t

 (i).      gRy`K…Z cY¨ MYbvi Rb¨ e¨emv‡qi ¯^vfvweK KvRK‡g©i e¨vNvZ N‡U|

 (ii).      mgq ¯^íZvi Rb¨ gRy`c‡Y¨i MYbvi KvR `ª“Z m¤úbœ Ki‡Z nq, d‡j fyj nIqvi m¤¢vebv _v‡K|

(iii).      GB c×wZ‡Z RvwjqvwZ I Mowg‡ji m¤¢vebv †ewk _v‡K †Kbbv GLv‡b c‡b¨j Dci wbqwgZ ev avivevwnK wbqš¿Y Av‡ivc Kiv nq bv|

  (iv).      mgq AwZµvš— nIqvi Rb¨ cÖK…Z gyR`cY¨ I wnmv‡e cÖ`wk©Z c‡Y¨i cv_©‡K¨i KviY mn‡R †ei Kiv hvq bv|

 (v).      GB c×wZ‡Z cY¨ gRy` wbqš¿Y e¨e¯’v LyeB `ye©j| d‡j Kg©Pvixiv Amvay nIqvi my‡hvM cvq|

(vi).      G c×wZ‡Z wnmve ivL‡j c‡Y¨i Uzwi ev AcPq h_vmg‡q aiv c‡o Ges cÖ‡qvRbxq e¨e¯’v MÖnY Kiv m¤¢e nq|

-   myZivs ejv hvq †h,  wbZ¨ gRy` ZvwjKv c×wZ (Perpetual Inventory) Kvjvwš—K gRy` ZvwjKv c×wZi (Perpetual Inventory) ‡P‡q fvj|

(15).    Periodical Ges Perpetual gRy` c×wZi g‡a¨ cv_©K¨ Kx?

wbZ¨ gRy` ZvwjKv c×wZ (Perpetual Inventory) Ges Kvjvwš—K gRy` ZvwjKv c×wZi (Perpetual Inventory) g‡a¨ †hme cv_©K¨ cwijw¶Z nq Zv wbgœiƒc t

wbZ¨ gRy` ZvwjKv c×wZ	Kvjvwš—K gRy` ZvwjKv c×wZ
(a).      G c×wZ ˆ`bw›`b cÖZ¨¶ MYbvi Dci wbf©ikxj|	(a).      G c×wZ Kvjvwš—K cÖZ¨¶ MYbvi Dci wbf©ikxj|
(b).      GwU gRy`c‡Y¨i cwigvY Ges weµxZ `ª‡e¨i µqg~‡j¨i Pjgvb ev ˆ`bw›`b Z_¨ cÖ`vb K‡i|	(b).      GwU gRy`c‡Y¨i cwigvY Ges weµxZ c‡Y¨i µqg~‡j¨i Kvjvwš—K Z_¨ cÖ`vb K‡i|
(c).      eo e¨emqv cÖwZôvb A_P Kg msL¨K AvB‡U‡gi cY¨ weµq Kiv nq ‡m mKj cÖwZôv‡b G c×wZ e¨eüZ nq|	(c).      Zzjbvg~jKfv‡e †QvU e¨emvq cÖwZôvb A_P AwaK msL¨K AvB‡U‡gi cY¨ weµq K‡i †m mKj cÖwZôv‡b G c×wZ e¨eüZ nq|
(d).      G‡¶‡Î ¯’vqx I AwfÁ wnmvei¶YKvixi cÖ‡qvRb nq|	(d).      G‡¶‡Î wnmvei¶‡bi Rb¨ c„_K wnmvei¶YKvixi cÖ‡qvRb bvB|
(e).      G‡¶‡Î gRy` g~j¨vqb c×wZ wbgœiƒc t cÖviw¤¢K gRy` A + µq B (A+B) ev` t wewµZ c‡Y¨i µqg~j¨ C mgvcbx gRy` (A+B-C)	(e).      G‡¶‡Î gRy` g~j¨vqb c×wZ wbgœiƒc t cÖviw¤¢K gRy` A + µq B (A+B) ev` t mgvcbx gRy` C wewµZ c‡Y¨i µqg~j¨ (A+B-C)
(f).      cÖwZwU µq Ges Bmy¨i Rb¨ Entry w`‡Z nq ZvB G c×wZ‡Z mgq Ges kªg †ewk jv‡M|	(f).      G c×wZ‡Z Entry Kg ZvB mgq Ges kªg DfqB Kg jv‡M|
(g).      G c×wZ‡Z mviv eQi a‡i gRy`c‡Y¨i MYbv Kiv nq|	(g).      G c×wZ‡Z eQ‡ii †k‡l gRy`c‡Y¨i MYbv Kiv nq|