Which of the Following Is NOT an Advantage of the Perpetual

Multiple Choice

Which of the following is NOT an advantage of the perpetual inventory system over the periodic count system?

A) The perpetual inventory system discloses inventory shortages.
B) The perpetual inventory system is less costly to maintain.
C) The perpetual inventory system provides a continuous record of cost of goods sold.
D) The perpetual inventory system provides better control of the asset inventory.