Professional Documents
Culture Documents
193,250 11,500
193,250
1,000
11,500
Method)
Balance
Sub-Total Units Price Sub-Total
193,250
1,000
11,700
Perpetual Inventory System (FIFO)
Received (in) Issued (out)
Date Particulars Units Price Sub-Total Units
1-Jan Beg. Balance
10-Jan Purchased, 8,000 units @ P12.00 8,000 12 96,000
193,250
1,000
11,500
Average Method)
Issued (out) Balance
Price Sub-Total Units Price Sub-Total
1,000 11 11,000
9,000 11.89 107,000
11.89 101,065 500 11.87 5,935
9,000 11.52 103,685
11.52 92,160 1,000 11.53 11,525
193,225
1,000
11,525