Documentos de Académico
Documentos de Profesional
Documentos de Cultura
MATERIA PRIMA A
Saldo Inic 18,000.00 unid. a S/. 10.00 c/u
Día 03 : 6,000.00 unid. a S/. 11.00 c/u
Día 10 : 8,000.00 unid. a S/. 10.50 c/u
Día 20 : 15,000.00 unid. a S/. 12.00 c/u
MATERIA PRIMA B
Saldo Inic 10,000.00 unid. a S/. 15.00 c/u
Día 02 : 12,000.00 unid. a S/. 17.00 c/u
Día 07: 20,000.00 unid. a S/. 16.00 c/u
MATERIA PRIMA C
Saldo Inic 10,000.00 unid. a S/. 20.00 c/u
Día 10 : 10,000.00 unid. a S/. 22.00 c/u
Se pide :
a) Determinar la valuación de los inventarios de materia prima A,B y C utilizando los métod
PEPS, UEPS.
b) Utilizando el mayor de fábrica, determine los importes que corresponden a materia prim
y materia prima en inventario ( B G )
enominados Portland
erias prima A, B y C.
A B C
14500 12500 2000
8500 11500 2500
9500 13500 3000
derúrgicas
derúrgicas
derúrgicas
tilizando los métodos costo promedio,
Salidas Saldos
Cantidad Precio Total Cantidad Total
18,000 180,000.00
24,000 246,000.00
14,500.00 10.25 148,625.00 9,500 97,375.00
17,500 181,375.00
8,500.00 10.364 88,096.43 9,000 93,278.57
24,000 273,278.57
9,500.00 11.387 108,172.77 14,500 165,105.80
Salidas Saldos
Cantidad Precio Total Cantidad Total
10,000 150,000.00
22,000 354,000.00
12,500.00 16.091 201,136.36 9,500 152,863.64
29,500 472,863.64
11,500.00 16.029 184,336.67 18,000 288,526.96
13,500.00 16.029 216,395.22 4,500 72,131.74
MAYOR DE FABRICA
SI 530,000.00 1,102,873.57 1
Compras 1,074,000.00
1604
SF
RICA
Compras 220,000.00
Producción en Proceso
1 1,102,873.57
Métodos de Valuación de Inventarios
Total y Saldos
Total y Saldos
Materia prima " C "
Fecha Concepto Entradas
Cantidad Precio Total
1-Mar inv. Inicial 10,000.00 20 200000.00
5-Mar salida
10-Mar compra 10,000.00 22 220000
12-Mar salida
24-Mar salida
Total y Saldos
de Valuación de Inventarios
Salidas Saldos
Cantidad Precio Total Cantidad
18,000
24,000
14,500.00 10 145,000.00 9,500
17,500
3,500.00 10.0 35,000.00 14,000
5,000 11.0 55,000.00 9,000
24,000
1,000.00 11 11,000.00 23,000
8,000.00 10.5 84,000.00 15,000
500 12 6,000.00 14,500
Salidas Saldos
Cantidad Precio Total Cantidad
10,000
22,000
10,000.00 15 150000 12,000
2,500.00 17 42500 9,500
29,500
9,500.00 17 161500 20,000
2,000.00 16 32000 18,000
13,500.00 16 216000 4,500
4,500
Salidas Saldos
Cantidad Precio Total Cantidad
10,000
2,000.00 20 40,000.00 8,000
18,000
2,500.00 20 50,000.00 15,500
3,000.00 20 60,000.00 12,500
12,500
MAYOR AUXILIAR DE FABRICA
Compras Compras
Saldos
Total
180,000.00
246,000.00
101,000.00
185,000.00
150,000.00
95,000.00
275,000.00 MAYOR DE FABRICA
264,000.00
180,000.00
174,000.00
Almacen de Materia Prima
SI 1 1
Saldos Compras
Total
150,000.00
354,000.00
204,000.00
161,500.00
481,500.00 SF
320,000.00
288,000.00
72,000.00
72,000.00
Saldos
Total
200000.00
160,000.00
380,000.00
330,000.00
270,000.00
270,000.00
FABRICA
Compras
RICA
Producción en Proceso
Métodos de Valuación de Inventarios
Total y Saldos
ación de Inventarios
Primeras Salidas )
Salidas Saldos
Cantidad Precio Total Cantidad Total
18,000 180,000.00
24,000 246,000.00
6,000.00 11.0 66000 18,000 180,000.00
8,500.00 10.0 85000 9,500 95,000.00
17,500 179,000.00
8,000.00 10.5 84000 9,500 95,000.00
500 10 5000 9,000 90,000.00
24,000 270,000.00
9,500.00 12 114,000.00 14,500 156,000.00
14,500 156,000.00
Salidas Saldos
Cantidad Precio Total Cantidad Total
10,000 150,000.00
22,000 354,000.00
12,000.00 17 204000 10,000 150,000.00
500 15 7500 9,500 142,500.00
29,500 462,500.00
11500 16 184,000.00 18,000 278,500.00
8,500.00 16 136,000.00 9,500 142,500.00
5000 15 75,000.00 4,500 67,500.00
4,500 67,000.00
Salidas Saldos
Cantidad Precio Total Cantidad Total
10,000 200000.00
2,000.00 20 40,000.00 8,000 160,000.00
18,000 380,000.00
2500 22 55,000.00 15,500 325,000.00
3,000.00 22 66,000.00 12,500 259,000.00
12,500 259,000.00
MAYOR AUXILIAR DE FABRICA
MAYOR DE FABRICA
SI 1 1
Compras
SF
Materia Prima " C "
Producción en Proceso