Inventory Counts & Procedures
A cycle count is an inventory auditing procedure where a small subset of inventory, in a specific location, is counted on a specified day. Cycle counts contrast with traditional physical inventory in that a full physical inventory may stop operation at a facility while all items are counted at one time.
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Full (or physical) inventory is an inventory auditing procedure where a business physically counts its entire inventory. Full inventory constrasts with cycle count in that it requires a break in operation at a facility while all items are counted at one time.
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