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A narrative from the perspective of a therapist, detailing an intense situation involving a patient with severe OCD and psychological manipulation.
Year: 2021
Region / City: United States
Topic: Psychological trauma, OCD, therapy, brainwashing
Document Type: Narrative
Organization / Institution: Not specified
Author: Not specified
Target Audience: General audience, readers interested in psychological horror or therapy
Period of Action: Ongoing
Approval Date: Not specified
Date of Changes: Not specified
Note: Contextual description
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Reporting and Investigation of Incidents (Accidents & Near Misses)
Year: 1979
Region / City: United Kingdom
Topic: Health and Safety
Document Type: Regulations
Organization: Health and Safety Executive (HSE)
Author: Not specified
Target Audience: Employers, Employees, Schools
Period of Validity: Not specified
Approval Date: Not specified
Date of Changes: Not specified
Want to know where you or your team actually went during the Ten Tors Challenge 2025?
Year: 2025
Region / City: Dartmoor
Theme: Navigation, Hiking Challenge
Document Type: Instructions
Organization / Institution: Ten Tors Challenge
Author: Not specified
Target Audience: Participants of the Ten Tors Challenge
Effective Period: 2025
Date of Approval: Not specified
Date of Changes: Not specified
Periodic inventory system: A periodic inventory system is an inventory system in which real time updating of inventory balances are not made. In fact, physical counting of inventory determines inventory position on completion of a specified period – usually once a quarter or once a year. In a periodic inventory system, purchases of inventory are recorded in the purchases account in the books of the business. At the end of the specified period, when a physical count is done, the balance of purchases is moved to the inventory account. The cost of sales is subsequently determined by application of a mathematical formula: Opening balance of inventory + Net Purchases – Closing balance of inventory = Cost of sales. Where: Net purchases = Purchases + Carriage on purchases – Returns – Other allowances. The periodic inventory system is preferred by smaller enterprises with lower small volumes where physical inventory counting is more feasible. The periodic inventory system is less reliable as it provides accurate information only at the time of physical count of inventory. Determination of cost of goods sold in between physical count periods is based on estimation which may lead to several errors. This system is also unable to determine inventory losses until actually identified in physical counting.
Perpetual inventory system: A perpetual inventory system is a system that accounts for movement of inventory continuously and on a real time basis. In a perpetual inventory system, purchases and sales of inventory are recorded as and when they occur. This system involves the use of point-of-sale systems and enterprise resource planning (ERP) systems for inventory management. In perpetual inventory system, the cost of goods sold can be accurately determined at any point of time as purchases and sale of inventory are recorded on a real-time basis. The actual inventory balance is also available in the system at all times. Learners are encouraged to utilize their Grade 11 class work and home work books as they have dealt at length with Inventory Systems.
Note: CALCULATION OF GROSS PROFIT
Calculation of cost of sales: Opening stock …………… 480 000 + purchases(net) …………. 370 000 + Carriage on Purchases…. 6 000 + Custom Duties………….. 5 000 – Closing stock …………… (205 000)= Cost of Sales…………… 656 000
Kindly NOTE that: Inventory refers to the goods meant for sale but are unsold at the end of the financial year (i.e. on hand). In manufacturing, it includes raw materials, semi-finished and finished goods (examiners can easily integrate inventory valuation methods with cost accounting).
Which? Podcast: which supplements do you actually need to take?
Year: 2026
Region / City: United Kingdom, London
Topic: Nutrition and dietary supplements
Document Type: Podcast transcript
Organization / Institution: Which?
Author: Rob Lilley-Jones
Guest Experts: Shefalee Loth, Sophie Medlin
Target Audience: General public interested in health and nutrition
Date Recorded: 2026-03-01
Duration: Approx. 35 minutes
Format: Audio transcription
Topics: terrible Misses actually