Periodic vs. Perpetual Inventory Education Community › Accounting › Periodic vs. Perpetual Inventory Tagged: Grade 12 This topic contains 1 reply, has 2 voices, and was last updated by Anele Ndlovu 6 months, 4 weeks ago. Author Posts July 15, 2018 at 7:56 PM #520 Edward YeoParticipant Beginner Colearner What are the differences and advantages/disadvantages of each system? November 20, 2018 at 8:01 PM #674 Anele NdlovuParticipant Beginner Colearner Perpetual: You always have a cost of sales and a trading stock account value which can be compared to stock takes. Periodic: Less capital to be outlayed on expensive barcoding equipment (ie. cheaper) Author Posts You must be logged in to reply to this topic.