C

La compaa ABC SAC al 1ro de Abril 2005 tiene saldo inicial de 2,020 cajas de vino y cada caja contiene 12 botella
- 08-Abr ingres al almacn 1,000 cajas a S/. 56.20 c/u.
- 12-Abr se vende 1,020 cajas de vino
- 15-Abr ingres al almacn 220 cajas de vino por S/. 12,430
- 20-Abr se vende 18,000 botellas de vino
- 22-Abr ingres al almacn 3,000 cajas de vino
- 23-Abr se vende 2,800 cajas de vino
- 26-Abr ingres al almacn 25,000 botellas de vino a S/. 57.20 c/caja.
En base a la data anterior se va a realizar lo siguiente:
FICHA DE INVENTARIO de almacn por el mtodo PROMEDIO y PEPS.

MTODO P
ENTRADAS

FECHA
operacin
1-Apr-05 Existencias iniciales
8-Apr-05 ingresa almacen
12-Apr-05 vende
15-Apr-05 ingresa almacen
20-Apr-05 vende
22-Apr-05 ingresa almacen
23-May-05 vende
26-May-05 ingresa almacen

P
2020 S/.
1000 S/.

67.20
56.20

220 S/.

56.03

3000 S/.

57.00

2083 S/.
S/. 8,323.33

57.20

COSTO DE VENTAS=
COSTO DE VENTAS=
COSTO DE VENTAS=

SALDO INICIAL+COMPRAS-SALDO FINAL

S/.
135,744.00
S/.
321,899.20

MTOD
FECHA

ENTRADAS

operacin

1-Apr-05 existencias iniciales

8-Apr-05
ingresa almacen

1000 S/.

56.20

220 S/.

56.50

3000 S/.

57.00

2083 S/.

57.20

12-Apr-05
vende
15-Apr-05
ingresa almacen
20-Apr-05
vende
22-Apr-05
ingresa almacen
23-May-05
vende
26-May-05

ingresa almacen

S/. 6,303.33
COSTO DE VENTAS=
COSTO DE VENTAS=
COSTO DE VENTAS=

SALDO INICIAL+COMPRAS-SALDO FINAL

S/.
135,744.00
S/.
322,489.38

CASO 01

as de vino y cada caja contiene 12 botellas a S/. 5.60 cada botella.

MTODO PROMEDIO
SALIDAS

RADAS

TOTAL
S/.
S/.

SALD

TOTAL

135,744.00
56,200.00

S/.
12,430.00
S/.
S/.
171,000.00
S/.
S/.
119,166.67
S/. 494,540.67

1020 S/.

63.56 S/.

1500 S/.

62.81 S/.
94,217.05
S/.
58.12 S/.
162,749.39
S/.
S/. 321,795.21

2800 S/.
S/.

5,320.00

ICIAL+COMPRAS-SALDO FINAL
S/.
358,796.67 S/.

172,641.47

2020
3020
2000
2220
720
3720
920
3003

64,828.77

MTODO PEPS
SALIDAS

RADAS
TOTAL

TOTAL

SALD
Q

S/.

S/.

S/.

S/.

S/.
S/.
S/.
S/.

S/.
S/.

56,200.00

1020 S/.

67.20 S/.

68,544.00

1000 S/.
500 S/.
1500

67.20 S/.
56.20 S/.
S/.
S/.

67,200.00
28,100.00
95,300.00
-

12,430.00

171,000.00

500 S/.
220 S/.
2080 S/.
2800

119,166.67

S/. 358,796.67

S/.

9,620.00

ICIAL+COMPRAS-SALDO FINAL
S/.
358,796.67 S/.

172,051.29

56.20 S/.
28,100.00
56.03 S/.
12,326.01
57.00 S/. 118,560.00
S/. 158,986.01
S/.
S/. 577,116.02

S/.

2020
1000
3020
1000
1000
2000
1000
1000
220
2220
500
220
720
500
220
3000
3720
0
0
920
920
920
2083
3,003

SALDOS

P
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

TOTAL
67.20
63.56
63.56
62.81
62.81
58.12
58.12
57.48

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

67.2

135,744.00
191,944.00
127,115.23
139,441.24
45,224.19
216,224.19
53,474.80
172,641.47

3020 S/.

63.56

2220 S/.

62.86

3720 S/.

58.12

3003 S/.

57.48

0.66887417
0.33112583
0.9009009
0.0990991
0.19354839
0.80645161

SALDOS
P

TOTAL

0.3063263
67.2

0.6936737

S/.
S/.

67.20 S/.
135,744.00
56.20 S/.
56,200.00
S/.
191,944.00
S/.
67.20 S/.
67,200.00
S/.
56.20 S/.
56,200.00
S/.
123,400.00
67.2
67200
56.2
56200
S/.
56.03 S/.
12,326.01
S/.
135,726.01
S/.
56.20 S/.
28,100.00
S/.
56.03 S/.
12,326.01
S/.
40,426.01
56.2
28100
56.0273116163
12326.0085555754
S/.
57.00 S/.
171,000.00
S/.
211,426.01
56.2
0
S/.
56.03 S/.
S/.
57.48 S/.
52,884.62
S/.
52,884.62
S/.
57.48 S/.
52,884.62
S/.
57.20 S/.
119,166.67
S/.
172,051.29

1500
0.9009009
0.0990991

S/.

191,944.00

S/.

139,545.23

S/.

216,224.19

S/.

172,641.47

S/.
S/.

67.20
56.20

S/.
S/.

63.56
12.43

S/.
S/.

62.81
57.00

S/.
S/.

58.12

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

44.95
18.61
63.56
57.26
1.23
56.03
12.16
45.97
58.12
17.81

57.20

S/.

39.68

4.0434782609 S/.
3.0434782609 S/.

58.12
58.12

S/.
S/.

63.56
56.03

S/.
S/.
S/.
S/.

57.48
57.26
5.55
62.81

S/. 235.03
S/. 176.90
S/.
58.12

CAS

Con los siguientes datos, tomados de los libros de contabilidad, calcule el valor de los inventarios:
El 2 de enero de 2001 haba en existencia 1.000 unidades, cuyo costo unitario era de $10.oo.
El 3 de enero compra 500 unidades a un costo unitario de $12.oo.
El 4 de enero vende 1.100 unidades a un precio unitario de $20.oo
El 15 de enero compra 600 unidades a un costo unitario de $15.oo.
El 28 de enero compra 500 unidades a un costo unitario de $18.oo.
El 31 de enero vende1.200 unidades a un precio unitario de $22.oo.
FICHA DE INVENTARIO de almacn por el mtodo PROMEDIO, PEPS y UEPS.

MTODO
FECHA

ENTRADAS

operacin

2-Jan-01 existencia inicial

3-Jan-01 compra

500

4-Jan-01 vende
15-Jan-01 compra

600

28-Jan-01 compra

500

31-Jan-01 vende

COSTO DE VENTAS=
COSTO DE VENTAS=
COSTO DE VENTAS=

MTO
FECHA

ENTRADAS

operacin

2-Jan-01 existecia inicial

3-Jan-01 compra

Q
1000
500

4-Jan-01 vende
15-Jan-01 compra

600

28-Jan-01 compra

500

31-Jan-01 vende

COSTO DE VENTAS=
COSTO DE VENTAS=
COSTO DE VENTAS=

MTO
ENTRADAS

FECHA
operacin
2-Jan-01 existencia inicial
3-Jan-01 compra

Q
1000
500

4-Jan-01 vende
15-Jan-01 compra

600

28-Jan-01 compra

500

31-Jan-01 vende

COSTO DE VENTAS=
COSTO DE VENTAS=

COSTO DE VENTAS=

CASO 02

bros de contabilidad, calcule el valor de los inventarios:

1.000 unidades, cuyo costo unitario era de $10.oo.
costo unitario de $12.oo.
precio unitario de $20.oo
costo unitario de $15.oo.
costo unitario de $18.oo.
precio unitario de $22.oo.
mtodo PROMEDIO, PEPS y UEPS.

MTODO PROMEDIO
SALIDAS

ENTRADAS
P

TOTAL

S/.

12.00

S/.

6,000.00
1100

S/.

15.00

S/.

9,000.00

S/.

18.00

S/.

9,000.00

1200
S/.
SALDO INICIAL+COMPRAS-SALDO FINAL
S/.
10,000.00
S/.
29,546.67

S/.

24,000.00

24,000.00 S/.

4,453.33

MTODO PEPS
SALIDAS

ENTRADAS
P
S/.
S/.

TOTAL
10.00
12.00

S/.
S/.

10,000.00
6,000.00

1100
S/.

15.00

S/.

9,000.00

S/.

18.00

S/.

9,000.00

1200
S/.
SALDO INICIAL+COMPRAS-SALDO FINAL
S/.
10,000.00
S/.
-86,200.00

S/.

34,000.00

34,000.00 S/.

130,200.00

MTODO UEPS
SALIDAS

ENTRADAS
P
S/.

TOTAL
10
12.00 S/.

10000
6,000.00

1100
S/.

15.00

S/.

9,000.00

S/.

18.00

S/.

9,000.00

1200
S/.
SALDO INICIAL+COMPRAS-SALDO FINAL
S/.
10,000.00

S/.

34,000.00

34,000.00 S/.

605,600.00

S/.

-561,600.00

EDIO
SALIDAS
P

SALDOS
TOTAL

S/.

12.00 S/.

S/.

22.00 S/. 26,400.00

S/. 39,600.00

P
1000
500
1500
400
400
400
600
1000
1000
500
1500
300

13,200.00

TOTAL

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

10.00
12.00
10.67
10.67
10.67
10.67
15.00
13.27
13.27
18.00
14.84
14.84

S/.
10,000.00
S/.
6,000.00
S/. 16,000.00
S/.
4,266.67
S/.
4,266.67
S/.
4,266.67
S/.
9,000.00
S/. 13,266.67
S/.
13,266.67
S/.
13,266.67
S/. 22,266.67
S/.
4,453.33
S/. 120,320.00

PS
SALIDAS
P

SALDOS
TOTAL

P
1000 S/.
1000 S/.

TOTAL
10.00
10.00

S/.
S/.

10,000.00
10,000.00

S/.

S/.

20.00 S/.

500
1500
400
400
400
600
1000
400
600
500
1500
300

22,000.00

22.00 S/. 26,400.00

S/. 48,400.00

S/.

12.00

S/.
S/.
S/.
S/.

12.00
12.00
12.00
15.00

S/.
S/.
S/.

12.00
15.00
18.00

S/.

18.00

S/.
6,000.00
S/. 16,000.00
S/.
4,800.00
S/.
4,800.00
S/.
4,800.00
S/.
9,000.00
S/. 13,800.00
S/.
4,800.00
S/.
9,000.00
S/.
9,000.00
S/. 22,800.00
S/.
5,400.00
S/. 130,200.00

PS
SALIDAS
P

SALDOS
TOTAL
S/.
S/.

S/.

20.00 S/.

S/.

S/.

Q
-

22,000.00

22.00 S/. 26,400.00

S/. 48,400.00

P
1000
1000
500
1500
400
400
400
600
1000
400
600
500
1500
300

TOTAL

S/.
S/.
S/.

10.00
10.00
12.00

S/.
S/.
S/.
S/.

10.00
10.00
10.00
15.00

S/.
10.00
S/.
15.00
S/. 500.00
S/.

12.00

S/.
10,000.00
S/.
10,000.00
S/.
6,000.00
S/. 16,000.00
S/.
4,000.00
S/.
4,000.00
S/.
4,000.00
S/.
9,000.00
S/. 13,000.00
S/.
4,000.00
S/.
9,000.00
S/. 250,000.00
S/. 263,000.00
S/.
3,600.00
S/. 605,600.00

500 S/.

32.00 S/.

16,000.00

0.66666667
0.33333333

400 S/.

33.17 S/.

13,266.67

0.4
0.6

1000 S/.

13.27 S/.

13,266.67

0.66666667
0.33333333

S/.
S/.

10.00
12.00

S/.
S/.

10.67
15.00

S/.
S/.

13.27
18.00

6.66666667
4
10.6666667
4.26666667
9
13.2666667
8.84444444
6
14.8444444