The primary difference between-a periodic and perpetual inventory system is that a periodic system OO determines the inventory on hand only at the end of the accounting period. records the cost of the sale on the date the sale is made. keeps a record showing the inventory on hand at all times. provides better control over inventories.

The primary difference between-a periodic and perpetual inventory system is that a periodic system determines the inventory on band only at the end of the accounting period. records the cost of the sale on the date the sale is made. keeps a record showing the inventory on hand at all times. provides better control over inventories