What are some advantages and disadvantages of the specific identification method of accounting for inventory?

What are some advantages and disadvantages of the specific identification method of accounting for inventory?




One advantage of the specific identification method is that both the inventory account and cost of goods sold reflect the actual amounts on hand and sold. This method is usually required for high cost items such as automobiles, boats, etc. One disadvantage of this method is that recordkeeping can become burdensome for high-volume, lower-priced items.


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