unidades S/

In. Inial 10 S/ 8
Compra 1 100 S/ 10
Compra 2 30 S/ 15
Compra 3 20 S/ 20
Inv final 70

Cambio de politica contable - metodo de valorización de inventarios PEPS a PROMEDIO a partir del periodo 2022

1. Efecto en costo de venta e inventarios

Al 31.12.2021
PEPS PROMEDIO DIFERENCIA 59
Costo ventas S/ 880 S/ 1,086 S/ 206
(90 unidades)
20
Mercaderias S/ 1,050 S/ 844 -S/ 206
(70 unidades)
ios PEPS a PROMEDIO a partir del periodo 2022

DEBE HABER
RESULTADOS ACUMULADOS S/ 206
591 Utilidades no distribuidas

MERCADERIAS S/ 206
201 Mercaderias

Por aplicación NIC 8 - Cambio de Politica Contable

Salida de mercaderias
Inv inicial Compras Inv final Salida (venta)
10 150 70 90 venta de mercaderias

KARDEX DE MERCADERIAS AL 31.12.2021 - METODO PEPS

Ingresos Salidas
Descripción
cantidad cost unit valor total cantidad cost unit valor total
Inv. Inicial 10 S/ 8 S/ 80
Compra 1 100 S/ 10 S/ 1,000
Compra 2 30 S/ 15 S/ 450
Compra 3 20 S/ 20 S/ 400
Venta 10 S/ 8 S/ 80
Venta 80 S/ 10 S/ 800

160 S/ 1,930 90 S/ 880

 Saldo
cantidad acumulado
10 S/ 80
110 S/ 1,080
140 S/ 1,530
160 S/ 1,930
150 S/ 1,850
70 S/ 1,050 INVENTARIO FINAL
Salida de mercaderias
Inv inicial Compras Inv final Salida (venta)
10 150 70 90 venta de mercaderias

KARDEX DE MERCADERIAS AL 31.12.2021 - METODO PROMEDIO

Ingresos Salidas
Descripción
cantidad cost unit valor total cantidad cost unit valor total
Inv. Inicial 10 S/ 8 S/ 80
Compra 1 100 S/ 10 S/ 1,000
Compra 2 30 S/ 15 S/ 450
Compra 3 20 S/ 20 S/ 400
Venta 90 S/ 12.063 S/ 1,085.63

160 S/ 1,930 90 S/ 1,085.63

12.0625 COSTO VENTA
 Saldo
cantidad acumulado
10 S/ 80
110 S/ 1,080
140 S/ 1,530
160 S/ 1,930
70 S/ 844.38 INVENTARIO FINAL

OSTO VENTA
CAMBIO EN ESTIMACION CONTABLE - DE LA VIDA UTIL DEL ACTIVO FIJO - TRATAMIENTO PROSPECTIVO

INFORMES FINANCIEROS AL 31.12.X3 INFORMES FINANCIEROS A

Vida util
item Años tasa Costo $ item
Edificios 15 6.67% 15,000,000 Edificios
Planta y equipo 10 10.00% 10,000,000 Planta y equi
Muebles 7 14.29% 3,500,000 Muebles

METODO DEPRECIACION VIDA UTIL (POLITICA CONTABLE) METODO DEPRECIACION V

EDIFICIOS EDIFICIOS
Depreciac. Saldo neto
Costo $ Vida util Dep % Acumulada Deprec. Costo $

15,000,000 1 6.67% 1,000,000 14,000,000 15,000,000

15,000,000 2 6.67% 1,000,000 13,000,000 15,000,000
15,000,000 3 6.67% 1,000,000 12,000,000 15,000,000
15,000,000 4 6.67% 1,000,000 11,000,000 12,000,000
15,000,000 5 6.67% 1,000,000 10,000,000 12,000,000
15,000,000 6 6.67% 1,000,000 9,000,000 12,000,000
15,000,000 7 6.67% 1,000,000 8,000,000 12,000,000
15,000,000 8 6.67% 1,000,000 7,000,000 12,000,000
15,000,000 9 6.67% 1,000,000 6,000,000 12,000,000
15,000,000 10 6.67% 1,000,000 5,000,000 12,000,000
15,000,000 11 6.67% 1,000,000 4,000,000 12,000,000
15,000,000 12 6.67% 1,000,000 3,000,000 12,000,000
15,000,000 13 6.67% 1,000,000 2,000,000 12,000,000
15,000,000 14 6.67% 1,000,000 1,000,000
15,000,000 15 6.67% 1,000,000 -

PLANTA Y MAQUINARIA PLANTA Y MAQUINARIA

Depreciac. Saldo neto
Costo $ Vida util Dep % Costo $
Acumulada Deprec.
10,000,000 1 10.00% 1,000,000 9,000,000 10,000,000
10,000,000 2 10.00% 1,000,000 8,000,000 10,000,000
10,000,000 3 10.00% 1,000,000 7,000,000 10,000,000
10,000,000 4 10.00% 1,000,000 6,000,000 7,000,000
10,000,000 5 10.00% 1,000,000 5,000,000 7,000,000
10,000,000 6 10.00% 1,000,000 4,000,000 7,000,000
10,000,000 7 10.00% 1,000,000 3,000,000 7,000,000
10,000,000 8 10.00% 1,000,000 2,000,000 7,000,000
10,000,000 9 10.00% 1,000,000 1,000,000 7,000,000
10,000,000 10 10.00% 1,000,000 - 7,000,000
MUEBLES MUEBLES
Costo $ Vida util Dep % Depreciac. Saldo neto Costo $
Acumulada Deprec.
3,500,000 1 14.29% 500,000 3,000,000 3,500,000
3,500,000 2 14.29% 500,000 2,500,000 3,500,000
3,500,000 3 14.29% 500,000 2,000,000 3,500,000
3,500,000 4 14.29% 500,000 1,500,000 2,000,000
3,500,000 5 14.29% 500,000 1,000,000 2,000,000
3,500,000 6 14.29% 500,000 500,000 2,000,000
3,500,000 7 14.29% 500,000 - 2,000,000
2,000,000

DEPRECIACION EN EL AÑO X4
DEP 1 DEP 2 DIF
EDIFICIOS 1,000,000 1,200,000 200,000
MAQUINARIA 1,000,000 1,000,000 -
MUEBLES 500,000 400,000 - 100,000
2,500,000 2,600,000 100,000
 O PROSPECTIVO

NFORMES FINANCIEROS AL 01.01.X4

Vida util
restante
Años tasa Costo $
10 10.00% 15,000,000
7 14.29% 10,000,000
5 20.00% 3,500,000

METODO DEPRECIACION VIDA UTIL (POLITICA CONTABLE)

01/01/X4 12,000,000
Depreciac. Saldo neto
Vida util Dep % Acumulada Deprec.
1 6.67% 1,000,000 14,000,000
2 6.67% 1,000,000 13,000,000
3 6.67% 1,000,000 12,000,000
4 10.00% 1,200,000 10,800,000
5 10.00% 1,200,000 9,600,000
6 10.00% 1,200,000 8,400,000
7 10.00% 1,200,000 7,200,000
8 10.00% 1,200,000 6,000,000
9 10.00% 1,200,000 4,800,000
10 10.00% 1,200,000 3,600,000
11 10.00% 1,200,000 2,400,000
12 10.00% 1,200,000 1,200,000
13 10.00% 1,200,000 -

LANTA Y MAQUINARIA 7,000,000

Depreciac. Saldo neto
Vida util Dep %
Acumulada Deprec.
1 10.00% 1,000,000 9,000,000
2 10.00% 1,000,000 8,000,000
3 10.00% 1,000,000 7,000,000
4 14.29% 1,000,000 6,000,000
5 14.29% 1,000,000 5,000,000
6 14.29% 1,000,000 4,000,000
7 14.29% 1,000,000 3,000,000
8 14.29% 1,000,000 2,000,000
9 14.29% 1,000,000 1,000,000
10 14.29% 1,000,000 -
01/01/X4 2,000,000
Vida util Dep % Depreciac. Saldo neto
Acumulada Deprec.
1 14.29% 500,000 3,000,000
2 14.29% 500,000 2,500,000
3 14.29% 500,000 2,000,000
4 20.00% 400,000 1,600,000
5 20.00% 400,000 1,200,000
6 20.00% 400,000 800,000
7 20.00% 400,000 400,000
8 20.00% 400,000 -