Which statement best describes the purpose of a cycle count in inventory management?

• A. To perform a full-store count in rotation
• B. To verify supplier invoices
• C. To regularly verify a subset of items to maintain accuracy without full-store counts
• D. To track financial values only

Answer: (C)

Cycle counting is a method to regularly verify a subset of inventory items to maintain accuracy without performing a full-store count. This approach keeps stock records aligned with what’s physically on hand by auditing a manageable sample on a rotating schedule. By focusing on high‑value or high‑turnover items and periodically reconciling any differences, it helps catch and correct stock errors promptly, reduces the disruption of a full count, and supports the integrity of the perpetual inventory system and financial reporting.

Why the other options don’t fit: performing a full-store count is a complete physical count of everything, not a cycle count; verifying supplier invoices belongs to procurement/payables processes, not inventory accuracy checks; and tracking financial values only ignores the actual physical quantities and the need to keep inventory records accurate through regular checks.