Which of the Following Is True Regarding Perpetual Inventory Systems

Multiple Choice

Which of the following is true regarding perpetual inventory systems?

A) Detailed accounting records must be maintained so that changes in inventory accounts can be posted when the transactions occur.
B) An end-of period physical inventory count is required to determine the changes in inventory accounts.
C) Detailed accounting records must be maintained so that changes in inventory accounts can be posted in a purchases account.
D) More accounting time is required at the end of the period to update the inventory accounts for the period's changes.