Sistemas de inventario (ejercicios)

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10.Mar.2008

Asignación para entregar
Sistemas de Inventario, [ FIFO - LIFO - Average Cost ]
EX. 7- 3
Perpetual Inventory

FIFO
Units $ p/u $ 40.00 $ 42.00 $ $ 2,800.00 1,260.00 TotalInventory $ 45.00 $ 630.00 Inventory Unit 70 30 14 114 Cost $ 40.00 $ 42.00 $ 45.00 $ 2,800.00 $ 1,260.00 $ 630.00 $ 4,690.00

Nov. 1 5 16 21 24 30

Inicial Inventory Sale Purchase Sale Sale Purchase70 52 30 24 8 14

Nov.

5 Sale 21 Sale 24 Sale

52 18 6 8

$ $ $ $

40.00 40.00 42.00 42.00

$ $ $

2,080.00 972.00 336.00 Sales Unit 52 18 6 8 84 $ $ $ $ Cost 40.00 40.00 42.00 42.00 $2,080.00 $ 720.00 $ 252.00 $ 336.00 $ 3,388.00

Total Inventory on hand Nov. 30

Inventory Balance Nov.

Units 16 14 30

Cost $ 42.00 $ 45.00

$ $ $

672.00 630.00 1,302.00

Total SalesNov.

EX. 7- 4
Perpetual Inventory Units 70 52 30 24 8 14 $ p/u $ 40.00 $ 42.00 Unit 70 30 14 114 Cost $ 40.00 $ 42.00 $ 45.00

LIFO
$ $ 2,800.00 1,260.00 Total Inventory $ 45.00 $ 630.00Inventory $ 2,800.00 $ 1,260.00 $ 630.00 $ 4,690.00

Nov. 1 5 16 21 24 30

Inicial Inventory Sale Purchase Sale Sale Purchase

Nov.

5 Sale 21 Sale 24 Sale

52 24 6 2

$ $ $ $

40.00 42.0042.00 40.00

$ $ $

2,080.00 1,008.00 332.00 Sales Unit 52 24 6 2 84 $ $ $ $ Cost 40.00 42.00 42.00 40.00 $ 2,080.00 $ 1,008.00 $ 252.00 $ 80.00 $ 3,420.00

Total Inventory on hand Nov. 30Inventory Balance Nov.

Units 16 14 30

Cost $ 40.00 $ 45.00

$ $ $

640.00 630.00 1,270.00

Total Sales Nov.

ACCO - 111 Prof. Janet Cabrera

1

10.Mar.2008

Asignación para entregarSistemas de Inventario, [ FIFO - LIFO - Average Cost ]
EX. 7- 8
Periodic Inventory Three Methods Jan. 1 Inventory Feb. 26 Purchase June 18 Purchase Dic. 29 Purchase Total Inventory Units 18 36 42 24120 $ $ $ $ Cost 40.00 46.00 52.00 55.00 $ $ $ $ $ 720.00 1,656.00 2,184.00 1,320.00 5,880.00

Physical Inventory at Dec. 31

33 Units
FIFO Units 18 36 42 24 Cost $ 40.00 $ 46.00 $ 52.00 $...
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