METODO DE VALUACION - PROMEDIO

LIBRO DE ALMACEN O KARDEX-VALORADO

ENTRADAS SALIDAS SALDOS

ITEM FECHA DETALLE
FACTURA CANT. P.U. P.T. CANT. P.U. P.T. CANT. P.U.
1 5-Jan 001-8666 Compra 20 50.00 1,000.00 - - 20 50
2 8-Jan 123-2515 Compra 40 55.00 2,200.00 - - 60 53.33
3 10-Jan ---- venta - 30 53.33 1,600.00 30 53.33
4 12-Jan ---- Compra 30 60.00 1,800.00 - - 60 56.67
5 1-Feb 123-455 Compra 20 65.00 1,300.00 - - 80 58.75
6 4-Feb ---- Venta - 15 58.75 881.25 65 58.75
7 26-Feb ---- Venta - 32 58.75 1,880.00 33 58.75
8 3-Mar ---- Compra 25 70.00 1,750.00 - - 58 63.60
9 29-Mar 054-012 Compra 15 75.00 1,125.00 - - 73 65.94
10 2-Apr 054-012 Venta - 15 65.94 989.13 58 65.94
11 1-Apr ---- Compra 10 75.00 750.00 - - 68 67.27
12 15-Apr 156-626 Venta - 25 67.27 1,681.85 43 67.27

COMPROBACIÓN: T-O-T-A-L-E-S 160 9,925.00 117 7,032.22 43

INV. INICIAL -
(+) 9,925.00
COMPRAS
(-) INV -2,892.78
FINAL
(=) COSTO 7,032.22 DIFERENCIA -
DE VENTAS
SALDOS
P.T.
1,000
3,200.00
1,600.00
3,400.00
4,700.00
3,818.75
1,938.75
3,688.75
4,813.75
3,824.62
4,574.62
2,892.78

2,892.78
 METODO DE VALUACION - PROMEDIO

ENTRADAS SALIDAS SALDOS

ITEM FECHA DETALLE
FACTURA CANT. P.U. P.T. CANT. P.U. P.T. CANT. P.U.
1 5-Jan 001-8666 Compra 20 50.00 1,000.00 - - 20 50.00
2 8-Jan 123-2515 Compra 40 55.00 2,200.00 - - 40 55.00
3 10-Jan ---- venta - 20 50.00 1,000.00 - 0.00
venta 10 55.00 550.00 30 55.00
4 12-Jan ---- Compra 30 60.00 1,800.00 - - 30 60.00
5 1-Feb 123-455 Compra 20 65.00 1,300.00 - - 20 65.00
6 4-Feb ---- Venta - 15 55.00 825.00 15 55.00
7 26-Feb ---- Venta - 15 55.00 825.00 - 0.00
Venta 17 60.00 1,020.00 13 60.00
20 65.00
8 3-Mar ---- Compra 25 70.00 1,750.00 - - 25 70.00
9 29-Mar 054-012 Compra 15 75.00 1,125.00 - - 15 75.00
10 2-Apr 054-012 Venta - 13 60.00 780.00 - 0.00
Venta 3 65.00 195.00 17 65.00
25 70.00
15 75.00
11 1-Apr ---- Compra 10 75.00 750.00 - - 10 75.00
Venta 17 65.00 1,105.00 - 0.00
12 15-Apr 156-626 Venta - 8 70.00 560.00 17 70.00
15 75.00
10 75

COMPROBACIÓN: T-O-T-A-L-E-S 160 9,925.00 118 6,860.00 42

INV. INICIAL -
(+) COMPRAS 9,925.00
(-) INV FINAL -3,065.00
(=) COSTO DE 6,860.00 DIFERENCIA -
VENTAS
SALDOS
P.T.
1000.00
2200.00
0.00
1650.00
1800.00
1300.00
825.00
0.00
780.00
1300.00
1750.00
1125.00
0.00
1105.00
1750.00
1125.00
750.00
0.00
1190.00
1125.00
750.00

3,065.00