Which of these is not an advantage of the perpetual inventory system?

Question

Quizplus · Accepted Answer

The perpetual inventory system provides continuous updates of stock levels and eliminates the need for a physical stock-take at the end of the period. However, this does not mean that a stock-take never has to be carried out. It is still good practice to carry out a physical stock-take periodically to ensure that the inventory records are accurate and to identify any discrepancies or theft. Therefore, not having to carry out a stock-take is not an advantage of the perpetual inventory system.

Which of These Is Not an Advantage of the Perpetual