Metodo de primeras entradas y primeras salidas PEPS

EJERCICIO #1 TARJETA
Entradas Salidas
Fecha CONCEPTO UNIDADES PRECIO C/U TOTAL UNIDADES
6/30/2017 Inventario inicial 3,000.00 45.00 135,000.00
7/5/2017 Compra mds 5,000.00 45.20 226,000.00
7/6/2017 Ventas mds 3,000.00
1,000.00
7/10/2017 Compra mds 3,000.00 52.00 156,000.00
7/12/2017 Ventas mds 3,500.00

7/14/2017 Devolucion compra 500.00 52.00 26,000.00

7/20/2017 Compra mds 2,000.00 55.00 110,000.00

7/25/2017 Venta msd 500.00
2,500.00
200.00
12,500.00 601,000.00

Metodo de costo pro

Entradas Salidas
Fecha Concepto Unidades Costo Total Unidades
6/30/2017 Inventario inicial 3,000.00 45.00 135,000.00
7/5/2017 Compra mds 5,000.00 45.20 226,000.00
7/6/2017 Ventas mds 4,000.00
7/10/2017 Compra mds 3,000.00 52.00 156,000.00
7/12/2017 Ventas mds 3,500.00
7/14/2017 Devolucion compra 500.00 52.00 26,000.00
7/20/2017 Compra mds 2,000.00 55.00 110,000.00
7/25/2017 Venta msd 3,200.00
12,500.00 601,000.00 10,700.00

Fecha Concepto Debe Haber

Partida 1
7/5/2017 Inventario/almacen L 226,000.00
Bancos 226,000.00
Compra mds
Partida 2
7/6/2017 Bancos 301,000.00
Ventas 301,000.00
Ventas de mds
Partida 3
 Costo de ventas 180,200.00
Inventario 180,200.00
Registro de CV.
Partida 4
7/10/2017 Inventario/almacen 156,000.00
Bancos 156,000.00
primeras salidas PEPS
EJERCICIO #1 TARJETA DE ALMACEN GUIA.
Salidas Existencias
PRECIO C/U TOTAL EXISTENCIAS PRECIO TOTAL
3,000.00 45.00 135,000.00
5,000.00 45.20 226,000.00
45.00 135,000.00
45.20 45,200.00 4,000.00 45.20 180800
3,000.00 52.00 156,000.00
45.20 158,200.00 500.00 45.20 22,600.00
3,000.00 52.00 156,000.00
500.00 45.20 22,600.00
2,500.00 52.00 130,000.00
2,000.00 55.00 110,000.00
45.20 22,600.00
52.00 130,000.00
55.00 11,000.00 1,800.00 55.00 99,000.00 €
10,700.00 502,000.00

Metodo de costo promedio

Salidas Existencias
Costo Total Unidades Costo Total
3,000.00 45.00 135,000.00
8,000.00 45.13 361,000.00
45.13 180,500.00 4,000.00 45.13 180,520.00
7,000.00 48.07 336,520.00
48.07 168,245.00 3,500.00 48.07 168,245.00
3,000.00 47.42 142,245.00
5,000.00 50.45 252,245.00
50.45 161,440.00 1,800.00 50.45 90,810.00 €
510,185.00
 EJERCICIO 1 CALCULOS
5000 Unidades
44 C/U
220000

220000 Total costo

6000 Flete
226000 Compra Total
45.2 C/U

3000 Unidades
50 C/U
150000

150000 Total costo

6000 Flete
156000 Compra Total
52 C/U

PEPS Promedio
Compras netas 601,000.00 601,000.00
Costo de ventas 502,000.00 510,185.00
Inventario final 99,000.00 90,810.00

PV
Precio de Venta Estimado 10,700.00 100.00 1,070,000.00
Costo de venta para venderlos 10,700.00 50.00 535,000.00
Valor Neto de Realizacion 535,000.00
 Metodo de primeras entradas y primeras sal
Entradas
Fecha Concepto Unidades Costo Total
6/1/2016 Compra mds 1,500.00 5.00 7,500.00
6/2/2017 Devolucion s/c 500.00 5.00 2,500.00
6/5/2017 Compra mds 2,000.00 7.00 14,000.00
6/10/2017 Compra mds 2,500.00 8.20 20,500.00
6/14/2017 Ventas mds

6/20/2017 Ventas mds

6/25/2017 Ventas mds

5,500.00 39,500.00
1,000.00 9,000.00

Metodo Costo Promedio

Entradas
Fecha Concepto Unidades Costo Total
6/1/2016 Compra mds 1,500.00 5.00 7,500.00
6/2/2017 Devolucion s/c 500.00 5.00 2,500.00
6/5/2017 Compra mds 2,000.00 7.00 14,000.00
6/10/2017 Compra mds 2,500.00 8.20 20,500.00
6/14/2017 Ventas mds
6/20/2017 Ventas mds
6/25/2017 Ventas mds
5,500.00 39,500.00

Fecha Concepto Debe Haber

Partida #1
6/10/2016 Inventario 19,500.00
Banco 19,500.00
Compra mds
Partida #2
6/25/2017 Bancos 43,125.00
Ventas 43,125.00
Ventas mds
Partida #3
6/25/2017 Costo de venta 19,000.00
Inventario 19,900.00
as entradas y primeras salidas PEPS
Salidas Existencias
Unidades Costo Total Unidades Costo Total
1,500.00 5.00 7,500.00
1,000.00 5.00 5,000.00
2,000.00 7.00 14,000.00
2,500.00 8.20 20,500.00
1,000.00 5.00 5,000.00 2,000.00 7.00 14,000.00
2,500.00 8.20 20,500.00
1,500.00 7.00 10,500.00 500.00 7.00 3,500.00
2,500.00 8.20 20,500.00
500.00 7.00 3,500.00
2,000.00 8.20 16,400.00 500.00 8.20 L 4,100.00
5,000.00 35,400.00
7,000.00 51,800.00

etodo Costo Promedio

Salidas Existencias
Unidades Costo Total Unidades Costo Total
1,500.00 5.00 7,500.00
1,000.00 5.00 5,000.00
3,000.00 6.33 19,000.00
5,500.00 7.18 39,500.00
1,000.00 7.18 7,181.82 4,500.00 7.18 32,318.18
1,500.00 7.18 10,772.73 3,000.00 7.18 21,545.45
2,500.00 7.18 17,954.55 500.00 7.18 3,590.91 €
5,000.00 35,909.09
 CALCULOS
2,500.00 Unidades
8.00 C/U
20,000.00

20,000.00 Total costo

500.00 Flete
20,500.00 Compra Total
8.20 C/U

PEPS Promedio
Compras netas 39,500.00 39,500.00
Costo de ventas 35,400.00 35,909.09
Inventario final 4,100.00 3,509.91

PVE
Precio de Venta Estimado 5,000.00 14.00 70,000.00
Costo de venta para venderlos 5,000.00 5.00 25,000.00
Valor Neto de Realizacion 45,000.00
 Entradas
Fecha Concepto Unidades Costo
5/03/xx Inventario 100.00 700.00
12/03/xx Inventario 300.00 715.00
20/03/xx Compras de mercaderias 200.00 730.00
20/03/xx Devolucion sobre compra 25.00 730.00

25/03/xx Ventas de mercaderias

25/03/xx Devolucion sobre compras

575.00

M
Entradas
Fecha Concepto Unidades
5/037xx Inventario 100.00
12/03/xx Inventario 300.00
20/03/xx Compras mds 200.00
20/03/xx Devolucion sc 25.00
25/03/xx Ventas mds
25/03/xx Devolucion sv
575.00

Fecha Concepto
Partida 1
25/3/xx Bancos
Venta

Venta mds
Partida 2
Costo de ventas
Inventario

Registro cv
Partida 3
25/3/xx Inventario
Bancos
adas Salidas Existencias
Total Unidades Costo Total Unidades Costo Total
70,000.00 100.00 700.00 70,000.00
214,500.00 300.00 715.00 214,500.00
146,000.00 200.00 730.00 146,000.00
18,250.00 100.00 700.00 70,000.00
300.00 715.00 214,500.00
175.00 730.00 127,750.00
100.00 700.00 70,000.00
180.00 715.00 128,700.00 120.00 715.00 85,800.00
175.00 730.00 127,750.00
30.00 715.00 21,450.00 150.00 715.00 107,250.00
175.00 730.00 L 127,750.00
412,250.00 250.00 177,250.00

Metodo Costo Promedio

Entradas Salidas Existencias
Costo Total Unidades Costo Total Unidades Costo
700.00 70,000.00 100.00 700.00
715.00 214,500.00 400.00 711.25
730.00 146,000.00 600.00 717.50
730.00 18,250.00 575.00 716.96
280.00 716.96 200,748.80 295.00 716.96
30.00 716.96 21,508.80 325.00 716.96
412,250.00 250.00 179,240.00

Debe Haber

81,396.00
81,396.00

198,700.00
198,700.00

21,400.00
21,400.00
 200.00
725.00
145,000.00

145,000.00
1,000.00
146,000.00
730.00

xistencias PEPS Promedio

Total Compras netas 412,250.00 412,250.00
70,000.00 Costo de venta 177,250.00 179,240.00
284,500.00 Inventario final 127,750.00 233,012.00
430,500.00
412,250.00 250 1,425.00 356,250.00
211,503.20
233,012.00 €
 Metodo PEPS

Entradas
Fecha Concepto Unidades Costo Total
6/1/2017 Almacen 90.00 9,000.00 810,000.00
6/10/2017 compra mds 30.00 11,300.00 339,000.00
6/23/2017 Venta mds

6/30/2017 Devolucion sv
120.00 1,149,000.00

Compras netas 1,149,000.00 vn

Costo de ventas 810,000.00 cv
Inventario final L 339,000.00 UBV

vn 90.00 15,000.00 1,350,000.00

Fecha Concepto Debe Haber

6/1/2017 Partida 1
Inventario 810,000.00
Banco 810,000.00
almacen
6/10/2017 Partida 2
Inventario 339,000.00
Banco 339,000.00
compra mds
6/23/2017 Partida 3
Banco 1,725,000.00
Ventas 1,725,000.00
Venta mds
6/23/2017 Partida 4
Costo de venta 923,000.00
Inventario 923,000.00
Registro cv
Partida 5
6/30/2017 Inventario 113,000.00
Banco 113,000.00
Metodo PEPS

Salidas Existencias
Unidades Costo Total Unidades Costo Total
90.00 9,000.00 810,000.00
30.00 11,300.00 339,000.00
90.00 9,000.00 810,000.00
10.00 11,300.00 113,000.00 20.00 11,300.00 226,000.00
10.00 11,300.00 113,000.00 30.00 11,300.00 339,000.00 €
90.00 810,000.00

1,350,000.00
810,000.00
540,000.00
 30.00 unidades
11,200.00 cu
336,000.00

336,000.00
3,000.00 flete
339,000.00
11,300.00 cu
 Metodo de primeras entradas y primeras salida
Entradas
Fecha Concepto Unidades Costo Total
6/30/2017 Inventario Inicial 4,000.00 90.00 360,000.00
7/5/2017 Compras mds 2,000.00 111.50 223,000.00
7/6/2017 Ventas mds

7/10/2017 Compras mds 4,000.00 110.00 440,000.00

7/12/2017 Venta mds

7/14/2017 Devoluciones sc 75.00 110.00 8,250.00

7/20/2017 Compras mds 6,000.00 115.83 695,000.00
7/23/2017 Devolucion sv

7/25/2017 Ventas mds

15,925.00 1,709,750.00

Metodo Costo Promedio

Entradas
Fecha Concepto Unidades Costo Total
6/30/2017 Inventario Inicial 4,000.00 90.00 360,000.00
7/5/2017 Compras mds 2,000.00 111.50 223,000.00
7/6/2017 Ventas mds
7/10/2017 Compras mds 4,000.00 110.00 440,000.00
7/12/2017 Venta mds
7/14/2017 Devoluciones sc 75.00 110.00 8,250.00
7/20/2017 Compras mds 6,000.00 115.83 695,000.00
7/23/2017 Devolucion sv
7/25/2017 Ventas mds
15,925.00 1,709,750.00

PEPS Promedio
Compras netas 1,709,750.00 1,709,750.00
Costo de venta L 979,000.00 1,003,906.56
Inventario Final 695,000.00 L 705,843.44
Precio de venta Est. 9,600.00 185.00
Costo de venta Est 9,600.00 100.00
Valor neto

Fecha Concepto Debe

Partida 1
7/31/2017 Banco 1,776,000.00
Ventas
Ventas mds
Partida 2
7/31/2017 Costo de ventas 960,000.00
Inventario
imeras entradas y primeras salidas PEPS
Salidas Existencias
Unidades Costo Total Unidades Costo Total
4,000.00 90.00 360,000.00
2,000.00 111.50 223,000.00
3,000.00 90.00 270,000.00 1,000.00 90.00 90,000.00
2,000.00 111.50 223,000.00
1,000.00 90.00 90,000.00
2,000.00 111.50 223,000.00
4,000.00 110.00 440,000.00
1,000.00 90.00 90,000.00
2,000.00 111.50 223,000.00
500.00 110.00 55,000.00 3,500.00 110.00 385,000.00
3,425.00 110.00 376,750.00
6,000.00 115.83 695,000.00
100.00 110.00 11,000.00 3,525.00 110.00 387,750.00
6,000.00 115.83 695,000.00
3,200.00 110.00 352,000.00 325.00 110.00 35,750.00
6,000.00 115.83 L 695,000.00
9,600.00 979,000.00

Metodo Costo Promedio

Salidas Existencias
Unidades Costo Total Unidades Costo Total
4,000.00 90.00 360,000.00
6,000.00 97.17 583,000.00
3,000.00 97.17 291,500.00 3,000.00 97.17 291,500.00
7,000.00 104.50 731,500.00
3,500.00 104.50 365,750.00 3,500.00 104.50 365,750.00
3,425.00 104.38 357,500.00
9,425.00 111.67 1,052,500.00
100.00 104.50 10,450.00 9,525.00 111.60 1,062,950.00
3,200.00 111.60 357,106.56 6,325.00 111.60 L 705,843.44
9,600.00 1,003,906.56

PEPS Promedio
 1,776,000.00 vn 1,776,000.00 1,776,000.00
960,000.00 cv 979,000.00 1,003,906.56
816,000.00 UBV 797,000.00 772,093.44

Haber

1,776,000.00

960,000.00
220,000.00 Costo
3,000.00 Unidades
223,000.00 Total
111.5 Precio unitario

690,000.00 Costo
5,000.00 Unidades
695,000.00 Total
115.83 Precio unitario