Sistema de Registro Perpetuo, Metodo Costo Promedio

Compras Costo de las Mercancias Vendidas

Costo Costo
Fecha Unidades Unitario Costo Total Unidades Unitario Costo Total

8/1/2010

8/7/2010 7000 182.00 1,274,000.00

8/8/2010 10000 182.00 1,820,000.00
8/10/2010 5000 188.00 940,000.00
8/12/2010 12000 183.00 2,196,000.00
8/15/2010 4000 183.00 732,000.00
8/25/2010 2600 183.00 475,800.00
8/30/2010 4000 185.00 740,000.00

16600 3,027,800.00

Costo Mercancias Vendidas ……………3,027,800.00

Costo de Inventario Final………………….24,379,200.00

Sistema de Registro Perpetuo, Metodo PEPS

Compras
Costo de las Mercancias Vendidas
Costo Costo
Fecha Unidades Unitario Costo Total Unidades Unitario Costo Total

8/1/2010
8/7/2010 7000 182.00 1,274,000.00

8/8/2010 6000 180.00 1,080,000.00

4000 182.00 728,000.00
8/10/2010 5000 188.00 940,000.00

8/12/2010 12000 183.00 2,196,000.00

8/15/2010 3000 182.00 546,000.00
1000 188.00 188,000.00
8/25/2010 2600 188.00 488,800.00

8/30/2010 4000 185.00 740,000.00

16,600.00 3,030,800.00

Costo Mercancias Vendidas ……………3,030,800.00

Costo de Inventario Final………………….4,685,200.00

 Sistema de Registro Perpetuo, Metodo UEPS

Compras Costo de las Mercancias Vendidas

Costo Costo
Fecha Unidades Costo Total Unidades Costo Total
Unitario Unitario
8/1/2010
8/7/2010 7000 182.00 1,274,000.00

8/8/2010 7000 182.00 1,274,000.00

3000 180.00 540,000.00
8/10/2010 5000 188.00 940,000.00

8/12/2010 12000 183.00 2,196,000.00

8/15/2010 4000 183.00 732,000.00

8/25/2010 2600 183.00 475,800.00

8/30/2010 4000 185.00 740,000.00

16,600.00 3,021,800.00

Costo Mercancias Vendidas ……………3,021,800.00

Costo de Inventario Final………………….3,208,200.00

Costo Promedio

Inventario Sistema de Regi

Unidades Costo Unitario Costo Total

6000 180.00 1,080,000.00 Compras

Costo
Fecha Unidades
13000 182.00 2,366,000.00 Unitario
9000 182.00 1,638,000.00 1/3/2020
14000 188.00 2,632,000.00 2/3/2020 23,000 4.92
26000 183.00 4,758,000.00 4/3/2020
22000 183.00 4,026,000.00 5/3/2020
19400 183.00 3,550,200.00 12/3/2020 76,000 4.94
23400 185.00 4,329,000.00 3/18/2020
3/23/2020 25,000 4.90
24,379,200.00 3/31/2020

Costo Mercancias Vendidas ……………1,598,772.20

Costo de Inventario Final………………….1,173,550.00.

Sistema d
todo PEPS
Compras
Costo
Fecha Unidades
Inventario Unitario

Unidades Costo Unitario Costo Total

8/1/2010
6000 180.00 1,080,000.00 8/7/2010 7000 182.00
6000 180.00 1,080,000.00
7000 182.00 1,274,000.00 8/8/2010
0 0 0
3000 182.00 546,000.00 8/10/2010 5000 188.00
3000 182.00 546,000.00
5000 188.00 940,000.00 8/12/2010 12000 183.00
12000 183.00 2,196,000.00 8/15/2010
0 0 0
4000 188.00 752,000.00 8/25/2010
1400 188.00 263,200.00
12000 183.00 2,196,000.00 8/30/2010 4000 185.00
4000 185.00 740,000.00
3,951,200.00

3,199,200.00
 Sistema de

todo UEPS Compras

Costo
Fecha Unidades Unitario
Inventario 8/1/2010
Unidades Costo Unitario Costo Total
8/7/2010 7000 182.00
6000 180.00 1,080,000.00
6000 180.00 1,080,000.00 8/8/2010
7000 182.00 1,274,000.00
6000 180.00 1,080,000.00 8/10/2010 5000 188.00
3000 180.00 540,000.00
3000 180.00 540,000.00 8/12/2010 12000 183.00
5000 188.00 940,000.00
3000 180.00 540,000.00
5000 188.00 940,000.00 8/15/2010
12000 183.00 2,196,000.00
8000 183.00 1,464,000.00
3000 180.00 540,000.00 8/25/2010
5000 188.00 940,000.00
5400 183.00 988,200.00
3000 180.00 540,000.00 8/30/2010 4000 185.00
5000 188.00 940,000.00
3000 180.00 540,000.00
5000 188.00 940,000.00
5400 183.00 988,200.00
4000 185.00 740,000.00
3,208,200.00
 Sistema de Registro Perpetuo, Metodo Costo Promedio

Costo de las Mercancias Vendidas Inventario

Costo Costo
Costo Total Unidades Costo Total Unidades Costo Total
Unitario Unitario
343,000 4.75 1,629,250.00
111,160.00 366,000 4.92 1,800,720.00
131,000 4.92 644,520.00 235,000 4.92 1,156,200.00
8,600 4.92 42,312.00 226,400 4.92 1,113,888.00
375,440.00 302,000 4.94 1,491,880.00
136,000 4.94 671,840.00 166,000 4.94 820,040.00
122,500.00 288,500 4.90 1,413,650.00
49,000 4.90 240,100.00 239500 4.90 1,173,550.00

324600 1,598,772.00
……………1,598,772.20

……………….1,173,550.00.

Sistema de Registro Perpetuo, Metodo PEPS

Costo de las Mercancias Vendidas Inventario

Costo Costo
Costo Total Unidades Costo Total Unidades Costo Total
Unitario Unitario

6000 180.00 1,080,000.00

1,274,000.00 6000 180.00 1,080,000.00
7000 182.00 1,274,000.00
6000 180.00 1,080,000.00 0 0 0
4000 182.00 728,000.00 3000 182.00 546,000.00
940,000.00 3000 182.00 546,000.00
5000 188.00 940,000.00
2,196,000.00 12000 183.00 2,196,000.00
3000 182.00 546,000.00 0 0 0
1000 188.00 188,000.00 4000 188.00 752,000.00
2600 188.00 488,800.00 1400 188.00 263,200.00
12000 183.00 2,196,000.00
740,000.00 4000 185.00 740,000.00
16,600.00 3,030,800.00 3,199,200.00
 Sistema de Registro Perpetuo, Metodo UEPS

Costo de las Mercancias Vendidas Inventario

Costo Costo
Costo Total Unidades Unitario Costo Total Unidades Unitario Costo Total

6000 180.00 1,080,000.00

1,274,000.00 6000 180.00 1,080,000.00

7000 182.00 1,274,000.00
7000 182.00 1,274,000.00 6000 180.00 1,080,000.00
3000 180.00 540,000.00 3000 180.00 540,000.00
940,000.00 3000 180.00 540,000.00
5000 188.00 940,000.00
2,196,000.00 3000 180.00 540,000.00
5000 188.00 940,000.00
12000 183.00 2,196,000.00
4000 183.00 732,000.00 8000 183.00 1,464,000.00
3000 180.00 540,000.00
5000 188.00 940,000.00
2600 183.00 475,800.00 5400 183.00 988,200.00
3000 180.00 540,000.00
5000 188.00 940,000.00
740,000.00 3000 180.00 540,000.00
5000 188.00 940,000.00
5400 183.00 988,200.00
4000 185.00 740,000.00
16,600.00 3,021,800.00 3,208,200.00
 Inventario de Materia Prima
al 31 de Marzo del 2020
Sistema de Registro Promedio Ponderado.
Entrada
Fecha Detalle Cantidad Precio Valor Cantidad
1/3/2020 Inventario de Inicial 343,000 4.75 1,629,250.00

2/3/2020 Compra 23,000 4.92 113,160.00

4/3/2020 Venta 131,000

5/3/2020 Venta 8,600

12/3/2020 Compra 76,000 4.94 375,440.00

3/18/2020 venta 136,000

3/23/2020 Compra 25,000 4.90 122,500.00

3/31/2020 Venta 49,000

Costo Mercancias Vendidas ……………1,552,986.00

Costo de Inventario Final………………….684,944.00

Sistema de Registro Perpetuo, Metodo PEPS

Entrada
Fecha Detalle Cantidad Precio Valor Cantidad
1/3/2020 Inventario de Inicial

2/3/2020 Compra 23,000 4.92 113,160.00

4/3/2020 Venta 131,000

5/3/2020 Venta 8,600

12/3/2020 Compra 76,000 4.94 375,440.00

3/18/2020 venta 136,000

3/23/2020 Compra 25,000 4.90 122,500.00

3/31/2020 Venta 49,000

611,100.00

Costo Mercancias Vendidas ……………1,541,936.00

Costo de Inventario Final………………….122,500.00

Sistema de Registro Perpetuo, Metodo UEPS

Entrada
Fecha Detalle Cantidad Precio Valor Cantidad
1/3/2020 Inventario de Inicial

2/3/2020 Compra 23,000 4.92 113,160.00

4/3/2020 Venta 23,000

108,000

5/3/2020 Venta 8,600

12/3/2020 Compra 76,000 4.94 375,440.00

3/18/2020 venta 76,000

60,000

3/23/2020 Compra 25,000 4.90 122,500.00

3/31/2020 Venta 25,000

141,400

611,100.00
 Costo Mercancias Vendidas ……………2,121600

Costo de Inventario Final………………….118,750.00

Materia Prima
zo del 2020
omedio Ponderado.
Salida Balance
Precio Valor Cantidad Precio Valor
343,000 4.75 1,629,250.00

23,000 4.92 113,160.00

366,000 4.76 1,742,410.00

4.76 623,560.00 235,000 4.76 1,118,600.00

4.76 40,936.00 226,400 4.76 1,077,664.00
76,000 4.94 375,440.00
302,400 4.80 1,453,104.00

4.80 652,800.00 166,400 4.80 798,720.00

25,000 4.90 122,500.00
191,400 4.81 921,220.00

4.81 235,690.00 142,400 4.81 684,944.00

1,552,986.00 684,944.00

rpetuo, Metodo PEPS

Salida Balance
Precio Valor Cantidad Precio Valor
343,000 4.75 1,629,250.00

343,000 4.75 1,629,250.00

23,000 4.92 113,160.00

4.75 622,250.00 212,000 4.75 1,007,000.00

23,000 4.92 113,160.00

4.75 40,936.00 203,400 4.75 966,150.00

23,000 4.92 113,160.00

203,400 4.75 966,150.00

23,000 4.92 113,160.00
76,000 4.94 375,440.00
 4.75 646,000.00 67,400 4.75 320,150.00
23,000 4.92 113,160.00
76,000 4.94 375,440.00

67,400 4.75 320,150.00

23,000 4.92 113,160.00
76,000 4.94 375,440.00
25,000 4.90 122,500.00

4.75 232,750.00 18,400 4.75 87,400.00

23,000 4.92 113,160.00
76,000 4.94 375,440.00
25,000 4.90 122,500.00

1,541,936.00 122,500.00

rpetuo, Metodo UEPS

Salida Balance
Precio Valor Cantidad Precio Valor
343,000 4.75 1,629,250.00

343,000 4.75 1,629,250.00

23,000 4.92 113,160.00

4.92 113,160.00
4.75 513,000.00 235,000 4.75 1,116,250.00

4.75 40,850.00 226,400 4.75 1,075,400.00

226,400 4.75 1,075,400.00

76,000 4.94 375,440.00

4.94 375,440.00
4.75 285,000.00 166,400 4.75 790,400.00

166,400 4.75 790,400.00

25,000 4.90 122,500.00

4.90 122,500.00
4.75 671,650.00 25,000 4.75 118,750.00

2,121,600.00 118,750.00