Which Unit Did We sell? Does It really Matter? When identical units of inventory have different unit costs, a question naturally arises as to which of these costs should be used in recording a sale of inventory GENERAL JOURNAL Date Account Titles and Explanation De bit Credit Entry on Sale Date Cost of Goods sold $$s Invento $$$$ Irwin/McGrau-Hill ?The McGraw-Hill Companies, Inc, 1999?The McGraw-Hill Companies, Inc., 1999 Irwin/McGraw-Hill Which Unit Did We Sell? Does It Really Matter? GENERAL JOURNAL Date Account Titles and Explanation Debit Credit Entry on Sale Date Cost of Goods Sold $$$$ Inventory $$$$ When identical units of inventory have different unit costs, a question naturally arises as to which of these costs should be used in recording a sale of inventory