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* * * 69 69 69 69 * * * * * * * * * 18 18 18 18 * 19 19 19 19 * 21 21 21 21 * 77 77 77 77 * 77 77 77 77 * * * * 96 96 96 96 * 96 96 96 96 * 97 97 97 97 * 97 97 97 97 * * * * * * * 28 28 28 28 * * * * 28 28 28 28 * 30 30 36 36 * 35 35 36 36 * 35 35 36 36 * 35 35 36 36 * 28 28 28 28 * * 40 40 40 40 * 30 30 36 36 * 35 35 36 36 * 35 35 36 36 * 48 49 49 49 * 50 51 51 51 * 50 51 51 51 * * * 62 62 62 62 * 62 62 62 62 * * * Bank reconciliation; On Monday, we learned the four… The specific identification method is quite simple, we just keep track of the purchase price for each product. Our accounting for the inventories just follow the physical flow of the inventories. This method shows the most accurate cost for every inventory. But the cost to do the bookkeeping is pretty high when we use this method, so it is only appropriate for those business that has limited # of inventories each item has a high different value. For majority of the companies, we have huge amount of similar products, so we can’t use this method any more. We normally pick one from the following 3… For FIFO, we regard the oldest inventories as those sold first, which is just COGS; and the most recent inventories are recorded as EI. Since the price changes for the products, so the most recent purchased products can reflect the mkt value more accurate. Using FIFO, the most recent products are recorded as EI, so we have the more accurate cost for the EI. LIFO is just opposite. we regard the most recent inventories as those sold first, which is just COGS; and the oldest inventories are recorded as EI. The COGS is more related to mkt price. For weighted avg, we have to get the weighted avg ratio first, which is the total value of goods available for sale, then divided by the # of units for total GAS. Then # of units for COGS times the avg ratio is the total COGS, the # of units for EI times the ratio is the total EI. It smoothes out peaks and valleys in price changes that may occur during the period. All of
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