Documentos de Académico
Documentos de Profesional
Documentos de Cultura
cajas de carton especial con capacidad de 6 cds de 14 centmetros que se vende para empacar cds, musicales,
de Chinautla Latina American Idol, durante el mes de diciembre de 2007, esta evaluando el metodo de valuacin
de inventarios que ms le conviene, por lo que solicita su experiencia profesional para evaluar los resultados,
segn la informacin siguiente:
SALDOS DE INVENTARIOS
11/26/2007 orden de compra 9625
11/29/2007 orden de compra 9645
5000 unidades
4760 unidades
25,000.00
25,085.20
10000 unidades
8000 unidades
12000 unidades
59,920.00
48,384.00
73,248.00
El 30 de Diciembre se vendieron 1500 unidades a la empresa une Musica, S.A. Facturado un total de
Q.11,760.00
to lider
cales,
uacin
n 1507
50,085.20
5.13168033
9760
5
6
5.35
30,085.20
2,260
5.27
11,910.20
11,910.20
2,260
10,000
5.27
5.35
11,910.20
53,500.00
65,410.20
8,260
5.35
44,191.00
44,191.00
8,000
5.27
5,270.00
8,260
1,000
5.35
5.27
44,191.00
5,270.00
49,461.00
43,200.00
8,260
1,000
8,000
5.35
5.27
5.40
44,191.00
5,270.00
43,200.00
5.40
92,661.00
2,110
1,000
8,000
5.35
5.27
5.40
11,288.50
5,270.00
43,200.00
59,758.50
1,110
1,000
8,000
5.35
5.27
5.40
5,938.50
5,270.00
43,200.00
54,408.50
5,110
5.40
27,594.00
27,594.00
5,110
12,000
5.40
5.45
27,594.00
65,400.00
92,994.00
6,150
1,000
13
14
15
1,110
1,000
2,890
12,000
31,000
5400
5350
5.27
5.35
5.35
5.35
5.35
5.27
5.40
11,910.20
9,309.00
32,902.50
5,350.00
5,938.50
5,270.00
15,606.00
65,400.00
167,370.00
5,110
1,390
5.40
5.45
27,594.00
7,575.50
10,610
5.45
57,824.50
57,824.50
6,000
5.45
32,700.00
4,610
5.45
25,124.50
25,124.50
1,500
37,650
5.45
8,175.00
200,505.70
3,110
3,110
5.45
16,949.50
16,949.50
16,949.50
181,660.70
181,552.00
181,552.00
5.45
5,000.00
13,175.00
53,500.00
12
5.00
5.27
20,000.00
5,270.00
5,270.00
TOTAL
25,000.00
50,085.20
5,000.00
25,085.20
2,260
1,740
1,000
5.00
UNIDADES
5,000
4,760
SALDOS
COSTO
COSTO
TOTAL
5.00
25,000.00
5.27
25,085.20
5.00
5.27
1,000
2,500
10,000
COSTO
COSTO
PARCIAL
1,000
4,760
UNIDADES
4,000
11
COSTO
10
UNIDADES
SALIDAS
COSTO
PARCIAL
11,760.00
11,760.00
10,500.00
1,260.00
11,760.00
8,175.00
8,175.00
5400
648
6048
FECHA
DESCRIPCION
UNIDADES
COSTO
SALIDAS
COSTO
PARCIAL
UNIDADES
COSTO
SALDOS
COSTO
PARCIAL
COSTO
TOTAL
TOTAL
5,000
4,760
5.00
5.27
25,000.00
25,085.20
25,000.00
50,085.20
UNIDADES
COSTO
12/3/2007
Requisicion 1501
4,000
5.27
21,080.00
5,000
760
5.00
5.27
25,000.00
4,005.20
29,005.20
12/5/2007
Requisicion 1507
760
2,740
5.27
5.00
4,005.20
13,700.00
2,260
5.00
11,300.00
11,300.00
2,260
10,000
5.00
5.35
11,300.00
53,500.00
64,800.00
2,260
6,000
5.00
5.35
11,300.00
32,100.00
43,400.00
5,000.00
2,260
6,000
1,000
5.00
5.35
5.00
11,300.00
32,100.00
5,000.00
48,400.00
43,200.00
2,260
6,000
1,000
8,000
5.00
5.35
5.00
5.40
11,300.00
32,100.00
5,000.00
43,200.00
91,600.00
33,210.00
2,260
6,000
1,000
1,850
5.00
5.35
5.00
5.40
11,300.00
32,100.00
5,000.00
9,990.00
58,390.00
2,260
6,000
1,000
850
5.00
5.35
5.00
5.40
11,300.00
32,100.00
5,000.00
4,590.00
52,990.00
2,260
2,850
5.00
5.35
11,300.00
15,247.50
12/9/2007
10,000
5.35
53,500.00
4,000
1,000
8,000
5.00
5.40
5.35
6,150
5.40
21,400.00
1,000
5.40
5,400.00
3,150
1,000
850
5.35
5.00
5.40
16,852.50
5,000.00
4,590.00
12,000
5.45
65,400.00
6,500
500
5,500
1,500
37,650
31,000
1000 x
5.40 =
5.40 =
5400
5400
167,100.00
5.45
35,425.00
5.45
2,675.00
29,975.00
5.35
5.35
8,025.00
201,337.70
182,912.70
181,552.00
181,552.00
11,760.00
11,760.00
10,500.00
1,260.00
11,760.00
8,025.00
8,025.00
26,547.50
2,260
2,850
12,000
5.00
5.35
5.45
11,300.00
15,247.50
65,400.00
91,947.50
2,260
2,850
5,500
5.00
5.35
5.45
11,300.00
15,247.50
29,975.00
56,522.50
2,260
2,350
5.00
5.35
11,300.00
12,572.50
23,872.50
2,260
850
3,110
5.00
5.35
11,300.00
4,547.50
15,847.50
15,847.50
5400
648
6048
1
2
3
4
5
6
7
8
9
10
11
12
13
14
FECHA
11/29/2007
12/3/2007
12/5/2007
12/9/2007
12/11/2007
12/12/2007
12/12/2007
12/17/2007
12/18/2007
12/19/2007
12/23/2007
12/24/2007
12/27/2007
12/30/2007
DESCRIPCION
Inventario Inicial
Requisicion 1501
Requisicion 1507
Orden de Compra 9665
Requisicion 1517
Devolucion a Bodega
Orden de Compra 9685
Requisicion 1527
Devo a proveedores
Requisicion 1547
Orden de Compra 9695
Requisicion 1557
Requisicion 1567
Ventas
UNIDADES
COSTO
SALIDAS
COSTO PARCIAL
10000
5.35
53,500.00
1000
8000
5.13
5.40
5,131.68
43,200.00
12000
5.45
UNIDADES
COSTO
COSTO PARCIAL
4000
3500
5.13168
5.13168
20,526.72
17,960.88
4000
5.30976
21,239.02
6150
1000
5000
5.34127
5.34127
5.34127
32,848.79
5,341.27
26,706.33
6500
6000
1500
5.41753
5.41753
5.41753
35,213.92
32,505.16
8,126.29
65,400.00
CONSUMO DE MATERIA
Nota: Compras se les saca el iva /1.12
Orden de compra 9665
Orden de compra 9685
Orden de compra 9695
/1.12
/1.12
/1.12
53,500.00
43,200.00
65,400.00
Suma de Requisiciones
(-) Dev. A Bodega
(+ o -) Ajuste x Devolucion a proveedores
ON"
SALDOS
UNIDADES
9760
5760
2260
12260
8260
9260
17260
11110
10110
5110
17110
10610
4610
3110
COSTO
COSTO TOTAL
5.13168
5.13168
5.13168
5.30976
5.30976
5.29052
5.34127
5.34127
5.34127
5.34127
5.41753
5.41753
5.41753
5.41753
50085.20
29558.48
11597.60
65097.60
43858.58
48990.26
92190.26
59341.47
54000.20
27293.87
92693.87
57479.95
24974.80
16848.51
a de Requisiciones
ev. A Bodega
) Ajuste x Devolucion a proveedores
187000.82
-5,131.68
-58.73
181810.40
5400.00
-5341.27
58.73
.