Match the Terms with the Descriptions Related to Merchandise Sales

Match the terms with the descriptions related to merchandise sales and purchases.
-relies on a count of inventory on the last day of the year to determine the amount on hand

A) transportation-in
B) perpetual inventory system
C) net purchases
D) F.O.B. destination
E) cost of goods available for sale
F) periodic inventory system
G) F.O.B. shipping point
H) delivery expense