Which of the following items does not result in an adjustment in the merchandiseinventory account under a perpetual system?

a. A purchase of merchandise.

b. A return of merchandise inventory to the supplier

c. Payment of freight costs for goods shipped to a customer

d. Payment of freight costs for goods received from a supplier

c. Payment of freight costs for goods shipped to a customer

Explanation:

In the inventory account management using the perpetual system, whenever there is an event that may result in a change in the carrying value of inventory, the quantity of the change is immediately determined and adjusting entries are posted.

Examples of such events include purchase of merchandise inventory, return of merchandise inventory to the supplier,. Payment of freight costs for goods received from a supplier (this forms part of the cost of inventory).

From the options given, the only entry that will not result in an adjustment to inventory is c. Payment of freight costs for goods shipped to a customer. This will form part of the selling and distribution cost under operating expenses.