KMJP 's Inventories are recorded in the Journal book by using the perpotual inventory method. This method is appropriated for the business that sells expensive products. The advantage of this method is to show the balance account any time but the inventory method is very complicated to record the balance which is different from KMPA ,is recored in Purchase order KMPA by using abbreviation RR Mostly,PO is used overall. It can be used at the first when installed KMPA programme, using installed KMPA programme, using balance account as periodic inventory method at ease. At the end, the inventories are counted in process.