{"id":2133,"date":"2026-04-06T19:58:24","date_gmt":"2026-04-06T09:58:24","guid":{"rendered":"https:\/\/www.hashmicro.com\/au\/blog\/?p=2133"},"modified":"2026-04-06T19:58:24","modified_gmt":"2026-04-06T09:58:24","slug":"periodic-inventory-system","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/au\/blog\/periodic-inventory-system\/","title":{"rendered":"Periodic Inventory System: Definition and How It Works"},"content":{"rendered":"<p data-start=\"95\" data-end=\"382\">Managing inventory without real-time tracking can feel like working with incomplete information. Many businesses still rely on periodic checks to understand stock levels, costs, and overall performance. This is where the periodic inventory system offers a simple yet structured approach.<\/p>\n<p data-start=\"384\" data-end=\"708\" data-is-last-node=\"\" data-is-only-node=\"\">Instead of updating inventory continuously, this method focuses on scheduled counts and end-of-period calculations. While it may seem less advanced than automated systems, it remains a practical solution for many small and growing businesses. Understanding how it works can help you decide if it fits your operational needs.<\/p>\n<!-- <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tTable of Content:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div> -->\r\n\r\n<!-- <div class=\"dropdown-fixed-top\" id=\"dropdown-fixed-top\">\r\n\t<div class=\"row\">\r\n\t\t<p id=\"pilihDaftarIsi\">Table of Content<\/p>\r\n\t\t<p><i class=\"td-icon-menu-down\"><\/i><\/p>\r\n\t<\/div>\r\n\t\r\n\t<div>\r\n\t\t<ul id=\"list_toc_top\" class='list_toc'><\/ul>\r\n\t<\/div>\r\n<\/div> -->\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Table of Content<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\t@media (max-width: 992px) {\r\n\t\t#toc_group_article {\r\n\t\t\tpadding-top: 24px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc_float {\r\n\t\tmax-height: calc(100vh - 250px);\r\n\t\toverflow-y: auto;\r\n\t}\r\n\t\r\n\t#list_toc_top {\r\n\t\tdisplay: none;\r\n\t\tbackground: #fff;\r\n\t\tmargin-bottom: 4px;\r\n\t}\r\n\t\r\n\t#list_toc_top li {\r\n\t\tdisplay: block;\r\n\t\tmargin-left: 0;\r\n\t\tlist-style: none;\r\n\t}\r\n\t\r\n\t#list_toc_top a {\r\n\t\tpadding: 5px;\r\n\t\tdisplay: block;\r\n\t}\r\n\t\r\n\t#list_toc_top.show {\r\n\t\tdisplay: block;\r\n\t}\r\n\r\n\t#list_toc_top a {\r\n\t\tcolor: #434343;\r\n\t\tborder-bottom: 1px solid #bbb;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top {\r\n\t\tposition: fixed;\r\n\t\ttop: 59px;\r\n\t\twidth: 100%;\r\n\t\tz-index: 99;\r\n\t\tborder-bottom: 2px solid #9c171e;\r\n\t\tpadding: 12px;\r\n\t\tbackground: #fff;\r\n\t\twidth: 100%;\r\n\t\tcursor: pointer;\r\n\t\tdisplay: none;\r\n\t\tleft: 0;\r\n\t\tbox-shadow: 0 -2px 7px 6px rgba(0, 0, 0, 0.17);\r\n\t}\r\n\t\r\n\t#dropdown-fixed-top.show {\r\n\t\tanimation: showAnim 0.5s ease;\r\n\t\tdisplay: block;\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t@keyframes showAnim {\r\n\t\tfrom {\r\n\t\t\tdisplay: none;\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\tto {\r\n\t\t\tdisplay: block;\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top #list_toc_top {\r\n\t\tmax-height: calc(50vh - 110px);\r\n\t\toverflow-y: scroll;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row {\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row p {\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t#pilihDaftarIsi {\r\n\t\tmax-width: 100%;\r\n\t\toverflow: hidden;\r\n\t\twhite-space: nowrap;\r\n\t}\r\n\t\r\n\t@media (min-width: 1018px) {\r\n\t\t.dropdown-fixed-top {\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_top li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor: #000;\r\n\t\tmargin-bottom: 6px;\r\n\t\tpadding-top: 2px;\r\n\t\tpadding-bottom: 2px;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t\tfont-size: 15px;\r\n\t\tline-height: 18px;\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\r\n<\/style>\r\n\r\n<!-- ToC styling  -->\r\n<style>\r\n\t\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 700;\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\tconst panel2 = document.querySelector(\"#toc .list\");\r\n\tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n  let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n  \/\/ Function to handle scroll and add\/remove .sticky class\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Highlight user progress as the heading comes\r\n    headers.forEach(header => {\r\n\t\tconst headerTop = header.offsetTop;\r\n\t\tconst headerHeight = header.clientHeight;\r\n\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\t\t\ttocTitle.textContent = currentHeaderText;\r\n\t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\ttocTitle.textContent = 'Table of Content';\r\n\t\t\t}\r\n\t\t}\r\n\t});\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader != '') {\r\n\t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\t\t\t  link.classList.add('active');\r\n\t\t  }\r\n\t  }\r\n    });\r\n\/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/         toc.style.display = 'block';\r\n\/\/ \t}else{\r\n\/\/         toc.style.display = 'none';\r\n\/\/ \t}\r\n    \/\/ Update TOC title if sticky\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n        toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n        toc.style.backgroundColor = \"#FFF\";\r\n\t\tpanel2.style.height = '0px';\r\n\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t  if(window.innerWidth < 767){\r\n\/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n       \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\t\t  }\r\n      }\r\n      if (currentHeader) {\r\n\/\/         console.log(\"activeLink:\", activeLink);\r\n        if (activeLink) {\r\n\/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n          tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n        }\r\n      }\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset'; \/\/ Reset to original width\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\t\ticon.style.transform = \"rotate(180deg)\";\r\n    }\r\n  }\r\n\r\n    \/\/ Attach the scroll event listener to the window\r\n    window.addEventListener('scroll', handleScroll);\r\n\r\n    \/\/ Initial call to handleScroll to set the correct state on load\r\n    handleScroll();\r\n});\r\n\t\r\n\t\/\/ Open toggle TOC\r\n\t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\t\tvar toc = document.querySelector(\"#toc\");\r\n\t\tvar icon = document.querySelector(\".toc-icon\");\r\n\t\tconst tocTitle = document.querySelector('#toc-title');\r\n\t\tconst tocs = document.querySelector('#toc.sticky');\r\n \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\t\t  tocHeader.addEventListener(\"click\", function() {\r\n\t\t\tvar panel = this.nextElementSibling;\r\n\t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\t\t\t\tif(window.innerWidth > 768){\r\n\t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = 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scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\t\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!--  <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\nToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\"\r\n        Fungsi untuk mengubah teks menjadi format id\r\n        function formatId(text) {\r\n            return text.trim().replace(\/[^\\w\\d]+\/g, '_');\r\n        }\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                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{\r\n                const offset = getNavbarHeight();\r\n                const elementPosition = element.getBoundingClientRect().top;\r\n                const offsetPosition = elementPosition - offset-40;\r\n\r\n                window.scrollBy({\r\n                    top: offsetPosition,\r\n                    behavior: 'smooth'\r\n                });\r\n            }\r\n        }\r\n\r\n        \/\/ Fungsi untuk menangani klik pada tautan judul\r\n        function handleTitleClick(event) {\r\n            event.preventDefault();\r\n            const href = event.target.getAttribute('href').substr(1);\r\n            scrollToElementWithOffset(href);\r\n        }\r\n\r\n        \/\/ Tambahkan event listener untuk semua tautan judul\r\n        const titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n        titleLinks.forEach(link => {\r\n            link.addEventListener('click', handleTitleClick);\r\n        });\r\n\t});\r\n    <\/script> -->\r\n\n\n<h2 id=\"what-is-a-periodic-inventory-system\"><strong>What Is a Periodic Inventory System?<\/strong><\/h2>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-2148\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/what-is-periodic-inventory.webp\" alt=\"\" width=\"800\" height=\"400\" srcset=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/what-is-periodic-inventory.webp 800w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/what-is-periodic-inventory-300x150.webp 300w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/what-is-periodic-inventory-768x384.webp 768w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/what-is-periodic-inventory-150x75.webp 150w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/what-is-periodic-inventory-696x348.webp 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p data-start=\"254\" data-end=\"562\">A periodic inventory system is a method of tracking inventory where stock levels are updated at specific intervals rather than continuously. Businesses using this system perform physical counts of inventory on a scheduled basis, such as weekly, monthly, or annually, to determine the quantity of goods on hand.<\/p>\n<p data-start=\"564\" data-end=\"901\">Unlike real-time tracking systems, a periodic inventory system does not automatically update inventory records after every sale or purchase. Instead, changes are recorded at the end of each accounting period. This approach is commonly used by small businesses or companies with low inventory volumes due to its simplicity and lower cost.<\/p>\n<p data-start=\"564\" data-end=\"901\"><style>\r\n    #custom-quote {\r\n        background-color: #f0f0f0;\r\n        padding: 20px;\r\n        border-radius: 12px;\r\n        margin: 20px;\r\n        display: flex;\r\n        flex-direction: column;\r\n    }\r\n\r\n    #custom-quote .quote-body {\r\n        display: flex;\r\n        flex-direction: row;\r\n        align-items: flex-start;\r\n        gap: 15px;\r\n        font-size: 16px;\r\n        line-height: 1.5;\r\n        font-style: italic;\r\n    }\r\n\r\n    #custom-quote .quote-icon {\r\n        width: 40px;\r\n        height: 40px;\r\n        flex-shrink: 0;\r\n    }\r\n\r\n    #custom-quote .quote-author-wrapper {\r\n        margin-top: 15px;\r\n        align-self: flex-start;\r\n        margin-left: 55px; \r\n\t\tmargin-bottom: 0px;\r\n    }\r\n\r\n    #custom-quote em {\r\n        font-family: 'Roboto Serif', serif !important;\r\n        font-size: 12px;\r\n        font-weight: bold;\r\n        font-style: normal;\r\n    }\r\n\r\n    @media screen and (max-width: 768px) {\r\n        #custom-quote {\r\n            margin: 15px 0;\r\n            padding: 15px;\r\n        }\r\n        \r\n        #custom-quote .quote-body {\r\n            gap: 12px;\r\n        }\r\n\r\n        #custom-quote .quote-author-wrapper {\r\n            margin-left: 52px;\r\n        }\r\n    }\r\n\r\n    @media screen and (max-width: 480px) {\r\n        #custom-quote {\r\n            margin: 10px 0;\r\n            padding: 12px;\r\n        }\r\n\r\n        #custom-quote .quote-body {\r\n            font-size: 14px;\r\n            gap: 10px;\r\n        }\r\n\r\n        #custom-quote .quote-icon {\r\n            width: 32px;\r\n            height: 32px;\r\n        }\r\n\r\n        #custom-quote .quote-author-wrapper {\r\n            margin-top: 10px;\r\n            margin-left: 42px;\r\n        }\r\n    }\r\n<\/style>\r\n\r\n<div id=\"custom-quote\">\r\n    <div class=\"quote-body\">\r\n        <img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/12\/quote.webp\" alt=\"Quote Icon\" class=\"quote-icon\">\r\n        <div>\r\n            A periodic inventory system may not provide real-time updates, but with consistent processes and accurate counting, it remains a dependable and cost-efficient approach for managing inventory.        <\/div>\r\n    <\/div>\r\n    <p class=\"quote-author-wrapper\">\r\n        <em>Kaia Lockwood, Senior Product Manager<\/em>\r\n    <\/p>\r\n<\/div><\/p>\n<h2 data-start=\"564\" data-end=\"901\"><strong>How a Periodic Inventory System Works<\/strong><\/h2>\n<p data-start=\"954\" data-end=\"1105\">A periodic inventory system works by relying on physical stock counts and periodic updates to determine inventory levels and cost of goods sold (COGS).<\/p>\n<p data-start=\"1107\" data-end=\"1391\">At the beginning of an accounting period, businesses record their opening inventory. Throughout the period, purchases are tracked, but sales are not directly deducted from inventory records. At the end of the period, a physical count is conducted to determine the remaining inventory.<\/p>\n<p data-start=\"1393\" data-end=\"1576\">The difference between the available inventory and the ending inventory is then used to calculate COGS. This method provides a snapshot of inventory rather than continuous visibility.<\/p>\n<h2 id=\"periodic-inventory-vs-perpetual-inventory\"><strong>Periodic Inventory vs. Perpetual Inventory<\/strong><\/h2>\n<p data-start=\"1634\" data-end=\"1741\">The main difference between periodic and perpetual inventory systems lies in how inventory data is updated.<\/p>\n<p data-start=\"1743\" data-end=\"1915\">A periodic system updates inventory records only at the end of a set period, while a perpetual inventory system tracks inventory in real time using software and automation.<\/p>\n<p data-start=\"1917\" data-end=\"2151\">Periodic inventory is simpler and more cost-effective but lacks real-time visibility. On the other hand, perpetual inventory provides accurate, up-to-date information but requires more advanced systems and higher implementation costs.<\/p>\n<p data-start=\"2153\" data-end=\"2314\">Businesses with high transaction volumes or complex operations typically prefer perpetual systems, while smaller businesses may find periodic systems sufficient.<\/p>\n<h2 id=\"types-of-periodic-inventory-valuation-methods\"><strong>Types of Periodic Inventory Valuation Methods<\/strong><\/h2>\n<p>Businesses using a periodic inventory system must choose a valuation method to determine the cost of inventory and cost of goods sold. Understanding these options helps businesses select the most suitable approach for their operations.<\/p>\n<h3 data-section-id=\"ylouys\" data-start=\"2375\" data-end=\"2409\"><span role=\"text\"><strong data-start=\"2379\" data-end=\"2409\">1. First In, First Out (FIFO)<\/strong><\/span><\/h3>\n<p data-start=\"2411\" data-end=\"2650\">FIFO assumes that the oldest inventory items are sold first. This method often reflects the natural flow of goods and is widely used in many industries. It typically results in lower COGS and higher profits during periods of rising prices.<\/p>\n<h3 data-section-id=\"1556en2\" data-start=\"2652\" data-end=\"2685\"><span role=\"text\"><strong data-start=\"2656\" data-end=\"2685\">2. Last In, First Out (LIFO)<\/strong><\/span><\/h3>\n<p data-start=\"2687\" data-end=\"2924\">LIFO assumes that the most recently purchased items are sold first. This method can lead to higher COGS and lower taxable income when prices are increasing. However, it is not permitted under some accounting standards in certain regions.<\/p>\n<h3 data-section-id=\"ibrxn3\" data-start=\"2926\" data-end=\"2955\"><span role=\"text\"><strong data-start=\"2930\" data-end=\"2955\">3. Weighted Average Cost<\/strong><\/span><\/h3>\n<p data-start=\"2957\" data-end=\"3181\">The weighted average cost method calculates the average cost of all inventory items available for sale during the period. This average cost is then applied to both COGS and ending inventory, smoothing out price fluctuations.<\/p>\n<h2 id=\"key-components-of-a-periodic-inventory-system\"><strong>Key Components of a Periodic Inventory System<\/strong><\/h2>\n<p>A periodic inventory system relies on several essential components to ensure accurate tracking and reporting. These elements work together to provide a complete picture of inventory movement and value at the end of each period.<\/p>\n<h3 data-section-id=\"di6z9s\" data-start=\"3242\" data-end=\"3270\"><span role=\"text\"><strong data-start=\"3246\" data-end=\"3270\">1. Physical Stock Count<\/strong><\/span><\/h3>\n<p data-start=\"3272\" data-end=\"3446\">A physical stock count is essential in a periodic inventory system. It involves manually counting all inventory items at the end of a period to determine actual stock levels.<\/p>\n<h3 data-section-id=\"10qd8sw\" data-start=\"3448\" data-end=\"3493\"><span role=\"text\"><strong data-start=\"3452\" data-end=\"3493\">2. Cost of Goods Sold (COGS) Calculation<\/strong><\/span><\/h3>\n<p data-start=\"3495\" data-end=\"3643\">COGS is calculated at the end of the period using inventory and purchase data. It represents the cost of the goods that were sold during the period.<\/p>\n<h3 data-section-id=\"12ofrjy\" data-start=\"3645\" data-end=\"3690\"><span role=\"text\"><strong data-start=\"3649\" data-end=\"3690\">3. Opening and Closing Inventory Records<\/strong><\/span><\/h3>\n<p data-start=\"3692\" data-end=\"3887\">Opening inventory is the value of stock at the beginning of the period, while closing inventory is the value after the physical count. These figures are critical for accurate financial reporting.<\/p>\n<h2 data-section-id=\"1pgjc6e\" data-start=\"958\" data-end=\"1003\"><span role=\"text\"><strong data-start=\"961\" data-end=\"1003\">How to Run a Periodic Inventory System<\/strong><\/span><\/h2>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-2157\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/infografis-period-scaled.webp\" alt=\"\" width=\"2560\" height=\"1429\" srcset=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/infografis-period-scaled.webp 2560w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/infografis-period-300x167.webp 300w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/infografis-period-1024x572.webp 1024w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/infografis-period-768x429.webp 768w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/infografis-period-1536x857.webp 1536w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/infografis-period-2048x1143.webp 2048w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/infografis-period-753x420.webp 753w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/infografis-period-150x84.webp 150w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/infografis-period-696x388.webp 696w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/infografis-period-1068x596.webp 1068w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/infografis-period-1920x1072.webp 1920w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p data-start=\"1005\" data-end=\"1282\">Running a periodic inventory system requires a structured approach to ensure consistency and accuracy. Each step plays a critical role in maintaining reliable inventory records and financial data. Following a clear process helps minimize errors and improves overall efficiency.<\/p>\n<h3 data-section-id=\"1k2l6tw\" data-start=\"95\" data-end=\"160\"><span role=\"text\"><strong data-start=\"99\" data-end=\"160\">Step 1 \u2014 Set a Count Schedule and Assign Responsibilities<\/strong><\/span><\/h3>\n<p data-start=\"162\" data-end=\"441\">Define how often inventory counts will be conducted based on your business needs, such as monthly or quarterly. Assign specific roles to staff, including counting and verification, to ensure accountability. A consistent schedule and clear responsibilities help maintain accuracy.<\/p>\n<h3 data-section-id=\"r1boxe\" data-start=\"448\" data-end=\"500\"><span role=\"text\"><strong data-start=\"452\" data-end=\"500\">Step 2 \u2014 Conduct a Full Physical Stock Count<\/strong><\/span><\/h3>\n<p data-start=\"502\" data-end=\"732\">Perform a complete physical count of all inventory at the end of the period. Organize stock beforehand and use standardized methods to ensure accuracy. Conduct counts during low-activity periods to minimize disruptions and errors.<\/p>\n<h3 data-section-id=\"3s8p1t\" data-start=\"739\" data-end=\"791\"><span role=\"text\"><strong data-start=\"743\" data-end=\"791\">Step 3 \u2014 Record Purchases and Calculate COGS<\/strong><\/span><\/h3>\n<p data-start=\"793\" data-end=\"1013\">Compile all purchase records for the period and verify their accuracy. Use this data along with beginning and ending inventory to calculate the cost of goods sold. This step is essential for accurate financial reporting.<\/p>\n<h3 data-section-id=\"hziitv\" data-start=\"1020\" data-end=\"1082\"><span role=\"text\"><strong data-start=\"1024\" data-end=\"1082\">Step 4 \u2014 Update Financial Records and Close the Period<\/strong><\/span><\/h3>\n<p data-start=\"1084\" data-end=\"1305\" data-is-last-node=\"\" data-is-only-node=\"\">Update inventory balances based on the physical count and record any discrepancies. Adjust financial records accordingly and finalize reports for the period. This ensures your accounts reflect the true value of inventory.<\/p>\n<h2 data-start=\"1084\" data-end=\"1305\"><strong>Periodic Inventory System Formula<\/strong><\/h2>\n<p data-start=\"128\" data-end=\"216\">The periodic inventory system uses a simple formula to calculate the cost of goods sold:<\/p>\n<p data-start=\"218\" data-end=\"275\"><strong>COGS = Beginning Inventory + Purchases \u2212 Ending Inventory<\/strong><\/p>\n<p data-start=\"277\" data-end=\"484\">This formula captures the total cost of inventory available for sale and subtracts what remains at the end of the period. It provides a clear way to measure how much inventory has actually been used or sold.<\/p>\n<p data-start=\"486\" data-end=\"632\">For example, if a business starts with $5,000 in inventory, purchases $3,000 worth of goods, and ends with $4,000 in inventory, the COGS would be:<\/p>\n<p data-start=\"634\" data-end=\"671\"><strong>COGS = 5,000 + 3,000 \u2212 4,000 = $4,000<\/strong><\/p>\n<p data-start=\"673\" data-end=\"864\" data-is-last-node=\"\" data-is-only-node=\"\">This formula helps businesses determine how much inventory was sold during a specific period. It also plays a key role in calculating gross profit and evaluating overall business performance.<\/p>\n<h2 data-start=\"673\" data-end=\"864\"><strong>Periodic Inventory Across Industries<\/strong><\/h2>\n<p data-start=\"5160\" data-end=\"5249\">Different industries use periodic inventory systems depending on their operational needs.<\/p>\n<p data-start=\"5251\" data-end=\"5545\">Retail businesses with smaller product ranges often use periodic systems due to their simplicity. Manufacturing companies may use it for raw materials with less frequent turnover. Small businesses and startups also prefer periodic inventory because it requires minimal investment in technology.<\/p>\n<p data-start=\"5547\" data-end=\"5691\">However, businesses with high transaction volumes or complex supply chains typically shift to perpetual systems for better accuracy and control.<\/p>\n<h2 data-section-id=\"1b41fzw\" data-start=\"5698\" data-end=\"5755\"><span role=\"text\"><strong data-start=\"5701\" data-end=\"5755\">Advantages and Disadvantages of Periodic Inventory<\/strong><\/span><\/h2>\n<p data-start=\"5757\" data-end=\"5972\">The periodic inventory system offers several benefits. It is simple to implement, cost-effective, and does not require advanced software. This makes it ideal for small businesses or companies with limited resources.<\/p>\n<p data-start=\"5974\" data-end=\"6235\">However, it also has drawbacks. The lack of real-time data can make it difficult to track inventory accurately. Errors during physical counts can affect financial reporting, and discrepancies such as theft or damage may go unnoticed until the end of the period.<\/p>\n<h2 data-section-id=\"1ja5h6k\" data-start=\"6242\" data-end=\"6292\"><span role=\"text\"><strong data-start=\"6245\" data-end=\"6292\">Common Periodic Inventory Mistakes to Avoid<\/strong><\/span><\/h2>\n<p data-start=\"6294\" data-end=\"6472\">One common mistake is conducting inventory counts too infrequently, which can lead to inaccurate records. Poor documentation during stock counts can also result in discrepancies.<\/p>\n<p data-start=\"6474\" data-end=\"6674\">Miscalculating COGS is another issue, often caused by incorrect inventory data. Additionally, ignoring differences between recorded and actual stock levels can create long-term financial inaccuracies.<\/p>\n<p data-start=\"6474\" data-end=\"6674\">Additionally, ignoring differences between recorded and actual stock levels can cause ongoing inaccuracies. Unresolved discrepancies may lead to financial losses over time. Regular reconciliation ensures inventory records remain reliable.<\/p>\n<h2 data-section-id=\"unw1av\" data-start=\"1289\" data-end=\"1342\"><span role=\"text\"><strong data-start=\"1292\" data-end=\"1342\">Best Practices for Managing Periodic Inventory<\/strong><\/span><\/h2>\n<p data-start=\"1344\" data-end=\"1644\">Managing a periodic inventory system effectively requires more than just counting stock at intervals. Businesses need consistent processes and disciplined execution to maintain accuracy over time.<\/p>\n<h3><strong>1. Set a Consistent Count Frequency<\/strong><\/h3>\n<p>Establish a regular schedule for inventory counts, such as weekly, monthly, or quarterly based on your business size and inventory turnover. Consistency helps maintain accurate records and makes it easier to spot discrepancies early.<\/p>\n<h3><strong>2. Train Staff on Accurate Counting Procedures<\/strong><\/h3>\n<p>Ensure employees are properly trained to count inventory and record data correctly. Provide clear guidelines on handling different types of stock, using counting tools, and documenting results. Well-trained staff can significantly reduce human errors and improve overall accuracy.<\/p>\n<h3><strong>3. Reconcile Physical Counts with Purchase Records<\/strong><\/h3>\n<p>Always compare physical inventory counts with purchase and sales records to identify discrepancies. This process helps detect issues such as missing stock, recording errors, or untracked movements. Regular reconciliation ensures your inventory data stays aligned with financial records.<\/p>\n<h3><strong>4. Upgrade to an Inventory Management System When Ready<\/strong><\/h3>\n<p>As a business grows, transitioning to a more advanced inventory management system can improve efficiency and provide real-time visibility. Automated systems reduce manual work, minimize errors, and streamline reporting.<\/p>\n<h2><strong>Conclusion<\/strong><\/h2>\n<p data-start=\"94\" data-end=\"377\">The periodic inventory system offers a simple and cost-effective way for businesses to track inventory without relying on real-time technology. By using scheduled counts and straightforward calculations, it helps determine stock levels and cost of goods sold with minimal complexity.<\/p>\n<p data-start=\"379\" data-end=\"671\">While it may not provide continuous visibility, it remains a practical choice for small businesses or those with lower inventory volumes. With proper processes, regular counts, and accurate recordkeeping, businesses can maintain reliable inventory data and support better financial decisions.<\/p>\n<p data-start=\"379\" data-end=\"671\"><span data-sheets-root=\"1\"><a href=\"https:\/\/www.hashmicro.com\/au\/free-product-tour\/?medium=free-product-tour\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/11\/Free-Product-Tour-resized.webp\" alt=\"Free Demo\"><\/a><\/span><\/p>\n<p data-start=\"379\" data-end=\"671\"><h2 class=\"faqTitle\">Frequently Asked Question<\/h2>\r\n<style>\r\n\t#main-article p.faqTitle{\r\n\t\ttext-align: center;\r\n\t\tmargin-bottom: 0;\r\n\t\tmargin-top: 50px;\r\n\t\tfont-weight: bold;\r\n\t}\r\n\t\r\n\t.accordion-wrapper{\r\n\t\tbackground-color: white;\r\n\t\tborder: 1px solid #9c171e;\r\n\t\tborder-radius: 6px;\r\n\t\ttransition: 0.4s ease;\r\n\t\tmargin-bottom: 20px;\r\n\t\toverflow: 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you calculate COGS in a periodic inventory system?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>COGS is calculated using the formula: Beginning Inventory + Purchases \u2212 Ending Inventory.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">What is the difference between periodic and perpetual inventory?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>A periodic system updates inventory at intervals, while a perpetual system tracks inventory continuously using real-time data and software.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">Who should use a periodic inventory system?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>It is best suited for small businesses or 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