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Being single period open for PAC method, what precautions to be taken while period closure

Summary:

As only one Costing Period remained open in Periodic Average Costing Method, so what would be the probable challenges during month end closure. i.e. what should be ideal date in a month to close the current period and at the same time need to open new period.

Also which type of transactions will be affected if new period remained closed, due to the issues in current month closure process.

So these are the few examples, need help to understand other related issues .


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