Taking a physical count of inventory question 5 options: a is not necessary when a periodic inventory system is used b should be done near year-end c has no internal control relevance d is not necessary when a perpetual inventory system is used

The appropriate response is C. In a business that does not have precise stock records, it is important to occasionally direct a total tally of the stock (known as a physical number). This is generally done toward the finish of a month, quarter, or year, to agree with the finish of a detailing period.