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Specific Identification – Ch. 6 Video 4

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April 7, 2020
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a problem with the specific identification method is that This is a topic that many people are looking for. star-trek-voyager.net is a channel providing useful information about learning, life, digital marketing and online courses …. it will help you have an overview and solid multi-faceted knowledge . Today, star-trek-voyager.net would like to introduce to you Specific Identification – Ch. 6 Video 4. Following along are instructions in the video below:

“Now we ve got our very last method. It is called the specific identification. So so let s erase that and you will put down specific identification. The specific identification.

You specifically. Which ones you sold okay so on any homework problems. You would have to tell you which ones were sold. So we have beginning inventory.

10 to 10. These are basketballs and then we purchase let s go back to another example..


We purchased 20 of them at 11. So we ve got an inventory. We ve got 10 at 10 20 at 11 and now we re selling ten of them. And when we sell 10.

Let s say that we sold. 5 of each five of 10 ones. 5 of the 11. So we have 5 at 10 and 5 at 11 cents 50 dollars and 55 dollars.

So what do we have left we ve got five left at 10 and 15 left and you love them kind of running out of space. Here now i m purchasing 20..


And 1250. So what do we have i m going to write a line there so we can see where we re at we have 5 at 10 15 at 11 and then we purchase 20 more basketballs at 1250 and now the last one is we sold 20 of them okay we sold 20 of them no i m sorry we sold 15. We sold 15 and let s say the problem says we sold 11 ones okay. It could have been in the album.

But the problem tells us. It was 15 of the 11 ones so 15 at 11 is 165. So then when we have left we have 5 at 10 9. The 11 wants to be 2 solem and 20 at 1250 and our constant goods sold would be 10 10.

11. 17..


270. Dollars. Would be our total cost of goods sold okay so now we ve gone over all the methods specific identification weighted average lifo and fifo now i just want to point out one more try not with these methods. This is just the inventory and cost of goods sold that we re looking at we re not looking at the sale so.

When we sold 11 and the 15 dollars that was the cost of goods sold calculation and the reduction of inventory. We would have sold that basketballs for more than that so that let s say we would have sold these these basketballs for 20 each okay well then that says that we have let s say they paid cash and we got cash of 300. And you have sales of 300. And then this is for this part the intro it cost a good sold of 165 in in the majority.

Okay. So this calculation is the cost of goods sold the second part of our transaction..


So we haven t been dealing with this at all in this chapter. Even though this would take place that s not what concert this chapter. What we re concentrating on is this part of the transaction. The constant is sold in inventory.

Okay. So i hope that makes sense and good luck with ” ..

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