Definition of Physical Inventory Sample Counting. Physical inventory counting is a much unloved procedure in most merchandising and manufacturing businesses. ... Sample, or cycle, ...

Specifically, cycle counting involves making regular counts of inventory and using samples that are small relative to the amount of inventory the company carries at any point. By capturing and ...

Cycle Count Accounting Procedures. ... A cycle count is not the same thing as your year-end, count-every-bolt physical inventory. Cycle counts are conducted daily, weekly or monthly.