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  • Kardex PMP y Peps

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    Erickson Moises Alberca Zurita
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    KARDEX PMP Y PEPS.xlsx

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    10 views5 pages

    Kardex PMP y Peps

    Uploaded by

    Erickson Moises Alberca Zurita

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 5

    CASO PRACTICO Nº01

    Con los siguientes datos, tomado de los libros de contabilidad, calcular el valor de los inventarios:
    * El 8 de enero había en existencias 1000 mesas a S/ 500.00 c/u con F/.001-120
    * El 12 de enero se compra 500 mesas a S/ 510.00 c/u con F/.001-130
    * El 27 de enero se vende 800 mesas a S/550.00 c/u con F/.001-1000
    * El 10 de febrero se vende 500 mesas a S/ 550.00 c/u con F/.001-1001
    * El 15 de febrero se compra 300 mesas a S/ 520.00 c/u F/.001-140
    * El 20 de febrero se compra 700 mesas a S/ 515.00 c/u F/.001-150
    * El 22 de febrero se vende 100 mesas a S/560.00 c/u con F/.001-1002
    * El 26 de febrero se vende 600 mesas a S/550.00 c/u con F/.001-1003

    Hallar el Costo de Ventas por el Metodo de Valuación


    Promedio Ponderado y PEPS
    ENTRADAS
    FECHA CONCEPTO Q Cu CT Q
    8-Jan INVENTARIO INICIAL
    12-Jan COMPRA 500 S/. 510.00 S/. 255,000.00
    27-Jan VENTA 800
    10-Feb VENTA 500
    15-Feb COMPRA 300 S/. 520.00 S/. 156,000.00
    20-Feb COMPRA 700 S/. 515.00 S/. 360,500.00
    22-Feb VENTA 100
    26-Feb VENTA 600

    COSTO DE VENTAS

    COSTO DE VENTAS
    SALIDAS SALDO
    Cu CT Q Cu CT
    1000 S/. 500.00 S/. 500,000.00
    1500 S/. 503.33 S/. 755,000.00
    S/. 503.33 S/. 402,666.67 700 S/. 352,333.33
    S/. 503.33 S/. 251,666.67 200 S/. 100,666.67
    500 S/. 513.33 S/. 256,666.67
    1200 S/. 514.31 S/. 617,166.67
    S/. 514.31 S/. 51,430.56 1100 S/. 565,736.11
    S/. 514.31 S/. 308,583.33 500 S/. 257,152.78

    OSTO DE VENTAS S/. 1,014,347.22

    OSTO DE VENTAS S/. 1,014,347.22


    ENTRADAS
    FECHA CONCEPTO Q Cu CT Q
    8-Jan INVENTARIO INICIAL 1000 S/. 500.00 S/. 500,000.00
    12-Jan COMPRA 500 S/. 510.00 S/. 255,000.00
    27-Jan VENTA 800
    10-Feb VENTA 200
    300
    15-Feb COMPRA 300 S/. 520.00 S/. 156,000.00
    20-Feb COMPRA 700 S/. 515.00 S/. 360,500.00
    22-Feb VENTA 100
    26-Feb VENTA 100
    300
    200

    COSTO DE VENTAS

    COSTO DE VENTAS
    SALIDAS SALDO
    Cu CT Q Cu CT
    1000 S/. 500.00 S/. 500,000.00
    1500 S/. 755,000.00
    S/. 500.00 S/. 400,000.00 700 S/. 355,000.00
    S/. 500.00 S/. 100,000.00 500 S/. 255,000.00
    S/. 510.00 S/. 153,000.00 200 S/. 102,000.00
    500 S/. 258,000.00
    1200 S/. 618,500.00
    S/. 510.00 S/. 51,000.00 1100 S/. 567,500.00
    S/. 510.00 S/. 51,000.00 1000 S/. 516,500.00
    S/. 520.00 S/. 156,000.00 700 S/. 360,500.00
    S/. 515.00 S/. 103,000.00 500 S/. 257,500.00

    OSTO DE VENTAS S/. 1,014,000.00

    OSTO DE VENTAS S/. 1,014,000.00

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