The primary difference between the periodic and perpetual inventory systems is:

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The primary difference between the periodic and perpetual inventory systems is that the perpetual system maintains a continual record of inventory transactions, whereas the periodic system records these transactions only at the end of the period. This means that the perpetual system provides more up-to-date and accurate inventory data, whereas the periodic system may be less accurate due to the time lag in recording transactions. The reported amounts of ending inventory, sales revenue, and cost of goods sold may differ between the two systems, but these differences are not necessarily the primary distinction between them.

The Primary Difference Between the Periodic and Perpetual Inventory Systems