EJERCCIOS DE METODO DE VALUACION

EJERCICIO 01
ENTRADAS
DETALLE
saldo inicial
dia 08
dia 10
dia 16
dia 25
total

catidad P.U
450

S/. 92.00

650

S/. 95.00

1100
comprobacion
I. Inicial
(+)compras
(-)I. final
costo de venta

EJERCICIO 01
ENTRADAS
DETALLE
saldo inicial
dia 08
dia 10
dia 16
dia 25
total

catidad P.U
450

S/. 92.00

650

S/. 95.00

1100
comprobacion
I. Inicial
(+)compras
(-)I. final
costo de venta

Precio promedio para la salida

saldo inicial
ingr. Dia 08
ingr. Dia 16
total

promedio de venta=
EJERCICIO 01
ENTRADAS
DETALLE
saldo inicial
dia 08
dia 10
dia 16
dia 25
total

catidad P.U
450

S/. 92.00

650

S/. 95.00

1100
comprobacion
I. Inicial
(+)compras
(-)I. final
costo de venta

EJERCICIO 01
ENTRADAS
DETALLE
saldo inicial
dia 08
dia 10
dia 16
dia 25
total

catidad P.U
450

S/. 92.00

650

S/. 95.00

1100
comprobacion
I. Inicial
(+)compras
(-)I. final
costo de venta

EJERCICIO 02
ENTRADAS
DETALLE
saldo inicial
dia 10

catidad P.U
490

S/. 55.00

dia 12
dia 15

240

S/. 57.00

dia 17
dia 20

300

S/. 60.00

dia 25
total

1030
comprobacion
I. Inicial
(+)compras
(-)I. final
costo de venta

EJERCICIO 02
ENTRADAS

380

DETALLE
saldo inicial
dia 10
dia 12
dia 15

catidad P.U
490

S/. 55.00

240

S/. 57.00

dia 20

300

S/. 60.00

dia 25
total

1030

dia 17
120

comprobacion
I. Inicial
(+)compras
(-)I. final
costo de venta

promedio de venta=

EJERCICIO 02
ENTRADAS
DETALLE
saldo inicial
dia 10
dia 12
dia 15
dia 17
dia 20
dia 25
total

catidad P.U
490

S/. 55.00

240

S/. 57.00

300

S/. 60.00

1030
comprobacion
I. Inicial
(+)compras
(-)I. final
costo de venta

EJERCICIO 02
ENTRADAS
DETALLE
saldo inicial
dia 10
dia 12
dia 15
dia 17
dia 20
dia 25
total

catidad P.U
490

S/. 55.00

240

S/. 57.00

300

S/. 60.00

1030

comprobacion
I. Inicial
(+)compras
(-)I. final
costo de venta

EJERCICIO 03
ENTRADAS
DETALLE
saldo inicial
dia 04
dia 08
dia 10
dia 14
dia 16
dia 24
dia 30
total

catidad P.U

60

S/. 125.00

90

S/. 122.00

60

S/. 130.00

210
comprobacion
I. Inicial
(+)compras
(-)I. final
costo de venta

EJERCICIO 03
ENTRADAS
DETALLE
saldo inicial
dia 04
dia 08
dia 10
dia 14
dia 16
dia 24

catidad P.U

60

S/. 125.00

90

S/. 122.00

60

S/. 130.00

dia 30
total

210
comprobacion
I. Inicial
(+)compras
(-)I. final
costo de venta

EJERCICIO 03
ENTRADAS
DETALLE
saldo inicial
dia 04
dia 08
dia 10
dia 14
dia 16
dia 24
dia 30
total

catidad P.U

60

S/. 125.00

90

S/. 122.00

60

S/. 130.00

210
comprobacion
I. Inicial
(+)compras
(-)I. final
costo de venta

EJERCICIO 03
ENTRADAS
DETALLE
saldo inicial
dia 04
dia 08
dia 10
dia 14
dia 16
dia 24
dia 30
total

catidad P.U

60

S/. 125.00

90

S/. 122.00

60

S/. 130.00

210
comprobacion
I. Inicial
(+)compras
(-)I. final
costo de venta

EJERCCIOS DE METODO DE VALUACION

ENTRADAS
imp. Total

PEPS
SALDOS

SALIDAS
catidad

P.U

imp. Total

S/. 41,400.00
900
60

S/. 90.00
S/. 92.00

350
1310

S/. 92.00

S/. 61,750.00
S/. 103,150.00

catidad P.U
900
1350
S/. 81,000.00
450
S/. 5,520.00
390
1040
S/. 32,200.00
690
S/. 118,720.00

S/. 90.00
S/. 92.00

S/. 81,000.00
S/. 103,150.00
S/. 65,430.00
S/. 118,720.00

ENTRADAS
imp. Total

SALIDAS
catidad

P.U

imp. Total

S/. 41,400.00
450
510

S/. 92.00
S/. 90.00

350
1310

S/. 95.00

S/. 61,750.00
S/. 103,150.00

S/. 81,000.00
S/. 103,150.00
S/. 63,600.00
S/. 120,550.00

UEPS
SALDOS
catidad P.U
900
1350
S/. 41,400.00
900
S/. 45,900.00
390
1040
S/. 33,250.00
690
S/. 120,550.00

S/. 90.00
S/. 90.00

Precio promedio para la salida

900
450
650
2000

S/. 90.00
S/. 92.00
S/. 95.00

S/. 81,000.00
S/. 41,400.00
S/. 61,750.00
S/. 184,150.00

dividiendo
S/. 92.08

ENTRADAS
imp. Total

PROMEDIO PONDERADO
SALDOS

SALIDAS
catidad

P.U

imp. Total

S/. 41,400.00
960

S/. 92.08

350
1310

S/. 92.08

S/. 61,750.00
S/. 103,150.00

catidad P.U
900
1350
S/. 88,396.80
390
1040
S/. 32,228.00
690
S/. 120,624.80

S/. 90.00

S/. 81,000.00
S/. 103,150.00
S/. 63,525.20
S/. 120,624.80

ENTRADAS
imp. Total

SALIDAS
catidad

P.U

imp. Total

S/. 41,400.00
960

S/. 90.67

350
1310

S/. 93.37

S/. 61,750.00
S/. 103,150.00

S/. 81,000.00
S/. 103,150.00
S/. 64,427.30
S/. 119,722.70

PROMEDIO MOVIL
SALDOS
catidad P.U
900
1350
S/. 87,043.20
390
1040
S/. 32,679.50
690
S/. 119,722.70

S/. 90.00
S/. 90.67
S/. 90.66
S/. 93.37
S/. 93.37

ENTRADAS
imp. Total

PEPS
SALDOS

SALIDAS
catidad

P.U

imp. Total

S/. 26,950.00
300
80

S/. 50.00
S/. 55.00

S/. 15,000.00
S/. 4,400.00

410
60

S/. 55.00
S/. 57.00

S/. 22,550.00
S/. 3,420.00

180
170
1200

S/. 57.00
S/. 60.00

S/. 10,260.00
S/. 10,200.00
S/. 65,830.00

S/. 13,680.00

S/. 18,000.00

S/. 58,630.00

catidad P.U
300
790
490
410
650
240
180
480
300
130

S/. 50.00
S/. 55.00
S/. 55.00

S/. 57.00
S/. 60.00

S/. 15,000.00
S/. 58,630.00
S/. 7,800.00
S/. 65,830.00

ENTRADAS
imp. Total

UEPS
SALDOS

SALIDAS
catidad

P.U

imp. Total

S/. 26,950.00
380

S/. 55.00

S/. 20,900.00

240
110
120

S/. 57.00
S/. 55.00
S/. 50.00

S/. 13,680.00
S/. 6,050.00
S/. 6,000.00

300
50
380

S/. 60.00
S/. 50.00

S/. 18,000.00
S/. 2,500.00
S/. 67,130.00

S/. 13,680.00

S/. 18,000.00

S/. 58,630.00

S/. 15,000.00
S/. 58,630.00
S/. 6,500.00
S/. 67,130.00

catidad P.U
300
790
410
650
410
300
180
480
180
180

S/. 50.00

S/. 50.00

Precio promedio para la salida

saldo inicial
300
S/. 50.00
ingr. Dia 10
490
S/. 55.00
ingr. Dia 15
240
S/. 57.00
ingr. Dia 20
100
S/. 60.00
total
1130
dividiendo
promedio de venta=

ENTRADAS
imp. Total

S/. 15,000.00
S/. 26,950.00
S/. 13,680.00
S/. 6,000.00
S/. 61,630.00

S/. 54.54

PROMEDIO PONDERADO
SALDOS

SALIDAS
catidad

P.U

imp. Total

S/. 26,950.00
380

S/. 54.54

470

S/. 54.54

350
1200

S/. 54.54

S/. 13,680.00
S/. 18,000.00
S/. 58,630.00

catidad P.U
300
790
S/. 20,725.20
410
650
S/. 25,633.80
180
480
S/. 19,089.00
130
S/. 65,448.00

S/. 50.00

S/. 15,000.00
S/. 58,630.00
S/. 8,182.00
S/. 65,448.00

ENTRADAS
imp. Total

catidad

P.U

imp. Total

S/. 26,950.00
380

S/. 53.10

470

S/. 54.54

350
1200

S/. 57.95

S/. 13,680.00
S/. 18,000.00
S/. 58,630.00

PROMEDIO MOVIL
SALDOS

SALIDAS
catidad P.U
300
790
S/. 20,178.00
410
650
S/. 25,633.80
180
480
S/. 20,282.50
130
S/. 66,094.30

S/. 50.00
S/. 53.10
S/. 53.10
S/. 54.54
S/. 54.55
S/. 57.95

S/. 15,000.00
S/. 58,630.00
S/. 7,535.70
S/. 66,094.30

ENTRADAS
imp. Total

PEPS
SALDOS

SALIDAS
catidad

P.U

imp. Total

30

S/. 120.00

S/. 3,600.00

20
30

S/. 120.00
S/. 125.00

S/. 2,400.00
S/. 3,750.00

30
30

S/. 125.00
S/. 122.00

S/. 3,750.00
S/. 3,660.00

40

S/. 122.00

S/. 4,880.00
S/. 22,040.00

S/. 7,500.00

S/. 10,980.00

S/. 7,800.00
S/. 26,280.00

catidad P.U
50
S/. 120.00
20
S/. 120.00
80
60
S/. 120.00
30
S/. 125.00
120
90
S/. 125.00
60
S/. 122.00
120
80

S/. 6,000.00
S/. 26,280.00
S/. 10,240.00
S/. 22,040.00

ENTRADAS
imp. Total

SALIDAS
catidad

P.U

imp. Total

30

S/. 120.00

50

S/. 125.00

60

S/. 122.00

S/. 7,500.00
S/. 10,980.00
S/. 7,800.00

UEPS
SALDOS
catidad P.U
50
S/. 120.00
S/. 3,600.00
20
80
S/. 6,250.00
30
120
S/. 7,320.00
60
120

40

S/. 130.00

S/. 26,280.00

S/. 5,200.00
S/. 22,370.00

80

S/. 6,000.00
S/. 26,280.00
S/. 9,910.00
S/. 22,370.00

Precio promedio para la salida

saldo inicial
50
S/. 120.00
ingr. Dia 08
60
S/. 125.00
ingr. Dia 14
90
S/. 122.00
ingr. Dia 24
60
S/. 130.00
total
260
dividiendo

S/. 124.15

promedio de venta=
ENTRADAS
imp. Total

S/. 6,000.00
S/. 7,500.00
S/. 10,980.00
S/. 7,800.00
S/. 32,280.00

PROMEDIO PONDERADO
SALDOS

SALIDAS
catidad

P.U

imp. Total

30

S/. 124.15

S/. 3,724.50

50

S/. 124.15

S/. 6,207.50

60

S/. 124.15

S/. 7,449.00

40
180

S/. 124.15

S/. 4,966.00
S/. 22,347.00

S/. 7,500.00
S/. 10,980.00
S/. 7,800.00
S/. 26,280.00

S/. 6,000.00
S/. 26,280.00
S/. 9,933.00
S/. 22,347.00

catidad P.U
50
S/. 120.00
20
80
30
120
60
120
80

ENTRADAS
imp. Total

PROMEDIO MOVIL
SALDOS

SALIDAS
catidad

P.U

imp. Total

30

S/. 120.00

S/. 3,600.00

50

S/. 123.75

S/. 6,187.50

60

S/. 122.44

S/. 7,346.40

40
180

S/. 126.22

S/. 5,048.80
S/. 22,182.70

S/. 7,500.00
S/. 10,980.00
S/. 7,800.00
S/. 26,280.00

S/. 6,000.00
S/. 26,280.00
S/. 10,097.30
S/. 22,182.70

catidad P.U
50
S/. 120.00
20
S/. 120.00
80
S/. 123.75
30
S/. 123.75
120
S/. 122.44
60
S/. 122.44
120
S/. 126.22
80

PEPS
SALDOS
imp. Total
S/. 81,000.00
S/. 122,400.00
S/. 41,400.00
S/. 35,880.00
S/. 97,630.00
S/. 65,430.00

UEPS
SALDOS
imp. Total
S/. 81,000.00
S/. 122,400.00
S/. 81,000.00
S/. 35,100.00 390(90)
S/. 96,850.00
S/. 63,600.00

PROMEDIO PONDERADO
SALDOS
imp. Total
S/. 81,000.00
S/. 122,400.00
S/. 34,003.20
S/. 95,753.20
S/. 63,525.20

PROMEDIO MOVIL
SALDOS
imp. Total
S/. 81,000.00
S/. 122,400.00
S/. 35,356.80
S/. 97,106.80
S/. 64,427.30

PEPS
SALDOS
imp. Total
S/. 15,000.00
S/. 41,950.00
S/. 26,950.00
S/. 22,550.00
S/. 36,230.00
S/. 13,680.00
S/. 10,260.00
S/. 28,260.00
S/. 18,000.00
S/. 7,800.00

UEPS
SALDOS
imp. Total
S/. 15,000.00
S/. 41,950.00
S/. 21,050.00 110(55) y 300(50)
S/. 34,730.00
S/. 21,050.00
S/. 15,000.00
S/. 9,000.00 180(50)
S/. 27,000.00 300(60) y180(50)
S/. 9,000.00
S/. 6,500.00

PROMEDIO PONDERADO
SALDOS
imp. Total
S/. 15,000.00
S/. 41,950.00
S/. 21,224.80
S/. 34,904.80
S/. 9,271.00
S/. 27,271.00
S/. 8,182.00

PROMEDIO MOVIL
SALDOS
imp. Total
S/. 15,000.00
S/. 41,950.00
S/. 21,772.00
S/. 35,452.00
S/. 9,818.20
S/. 27,818.20
S/. 7,535.70

PEPS
SALDOS
imp. Total
S/. 6,000.00
S/. 2,400.00
S/. 9,900.00
S/. 7,500.00
S/. 3,750.00
S/. 14,730.00
S/. 10,980.00
S/. 7,320.00
S/. 15,120.00
S/. 10,240.00

UEPS
SALDOS
imp. Total
S/. 6,000.00
S/. 2,400.00
S/. 9,900.00
S/. 3,650.00
S/. 14,630.00
S/. 7,310.00
S/. 15,110.00

20(120) y 60(125)
30(125)
30(125) y 90(122)
60(122)
60(122) y 60(130)

20(120)
10(125) y 20(120)
90(122) y 10(125) y 20(120)
30(122) y 10(125) y 20(120)

S/. 9,910.00

PROMEDIO PONDERADO
SALDOS
imp. Total
S/. 6,000.00
S/. 2,275.50
S/. 9,775.50
S/. 3,568.00
S/. 14,548.00
S/. 7,099.00
S/. 14,899.00
S/. 9,933.00

PROMEDIO MOVIL
SALDOS
imp. Total
S/. 6,000.00
S/. 2,400.00
S/. 9,900.00
S/. 3,712.50
S/. 14,692.50
S/. 7,346.10
S/. 15,146.10
S/. 10,097.30