"consistency" is one of the principles of accounting. The consistency principle 
must be considered with each and every journal entry. Loosely if you make a 
decision about how to record something, let's say you chose FIFO for your 
inventory costing, then you cannot change without justification and 
computations about the impact of the change.

The consistency principle is always in the background, but, possibly, your 
ability to navigate within and among the various accounting principles will get 
better with experience.

> On 05/30/2026 9:39 PM PDT Adam H. Kerman <[email protected]> wrote:
> 
> By consistently maintaining books, aren't we getting better at it?
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