The primary difference between the periodic and perpetual inventory systems is that a a. periodic system determines the inventory on hand only at the end of the accounting period b. periodic system provides an easy means to determine inventory shrinkage c. periodic system keeps a record showing the inventory on hand at all times d. periodic system records the cost of the sale on the date the sale is made

a.periodic system determines the inventory on hand only at the end of the accounting period

TRUE under perpetual method, the company know pretty on a daily basis how much inventory is in their existences.

While periodic system will only determinate this near year-end or end-of-the-month if needed

Explanation:

c.periodic system keeps a record showing the inventory on hand at all times

d.periodic system records the cost of the sale on the date the sale is made

FALSE.  As the periodic system will determinate inventories valaution at year-end or end-of-the-month

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.