Detailed records of goods held for resale are not maintained under a

A) perpetual inventory system.
B) periodic inventory system.
C) double entry accounting system.
D) single entry accounting system.

Detailed records of goods held for resale are not maintained under a periodic inventory system. Instead, physical inventory counts are taken periodically to determine the ending inventory value. Perpetual inventory systems, on the other hand, track inventory levels continuously through the use of software and other systems. Double-entry accounting and single-entry accounting are methods of recording financial transactions and are not directly related to inventory tracking.