Tugas P6-5B

Purchase
date desk qyt price total price Date Desk
june 1 Beginning Inventory 40 £40 £1,600 june 1 Beginning Inventory
june 4 Purchase 135 £43 £5,805 june 4 Purchase
june 10 Sale 110 £70 £7,700 June 18 Purchase
June 11 Sales Return -15 £70 -£1,050 June 18 Purchase Return
June 18 Purchase 55 £46 £2,530 June 28 Purchase
June 18 Purchase Return -10 £46 -£460 Total
June 25 Sale 60 £75 £4,500
June 28 Purchase 30 £50 £1,500

FIFO Avarage
Ending Inventory Avarage Cost
Date desk qyt price total Ending Inventory
June 28 Purchase 95 £50 £4,750 COGS
COGS Available to sale
COGS £6,225 less ending inventory
COGS Available to sale £10,975 Gross Profit
less ending inventory £4,750
Gross Profit £4,925
 Sale
qyt Price Total Price Date Desk qyt Price Total Price
40 £40 £1,600 june 10 Sale 110 £70 £7,700
135 £43 £5,805 June 11 Sales Retu -15 £70 -£1,050
55 £46 £2,530 June 25 Sale 60 £75 £4,500
-10 £46 -£460 Total 155 £11,150
30 £50 £1,500
250 £10,975

£43.90
£4,170.50
£6,804.50
£10,975
£4,170.50
£4,345.50
Tugas P6-5B
date desk qyt price total price
june 1 Beginning Inventory 40 £40 £1,600
june 4 Purchase 135 £43 £5,805
june 10 Sale 110 £70 £7,700
June 11 Sales Return -15 £70 -£1,050
June 18 Purchase 55 £46 £2,530
June 18 Purchase Return -10 £46 -£460
June 25 Sale 60 £75 £4,500
June 28 Purchase 30 £50 £1,500

FIFO
Date Purchase COGS Balance
june 1 40 £40 £1,600 40 £40
40 £40
june 4 135 £43 £5,805
135 £43
40 £40 £1,600
june 10
70 £43 £3,010 65 £43
-15 £43 -£645 15 £43
June 11
80 £43
15 £43
55 £46 £2,530 80 £43
June 18 55 £46
15 £43
-10 £46 -£460 80 £43
June 18 45 £46
15 £43 £645 35 £43
June 25 45 £43 £1,935 45 £46
35 £43
June 28 30 £50 £1,500 45 £46
30 £50
total 250 £10,975 155 £6,545 110 £50

end inventory
date desk qyt price total price
June 28 end Purchs 110 £50 £5,500

COGS £5,475
COGS Availabel to sale £10,975
less end inventory £5,500
Gross Profit £5,675

Avarage
Date Purchase COGS Balance
june 1 40 £40 £1,600 40 £40
june 4 135 £43 £5,805 175 £42
june 10 110 £42.31 £4,655 65 £42.31
June 11 -15 £42.31 -£634.71 80 £42.32
June 18 55 £46 £2,530 135 £43.82
June 18 -10 £43.82 -£438.18 125 £43.82
June 25 60 £43.82 £2,629.08 65 £43.82
June 28 30 £50 £1,500 95 £45.77
total 250 £10,997 155 £6,648.94

Avarage Cost £43.99

Ending Inventory
date desk qyt price total price
June 28 Ending inventory 95 £45.77 £4,348.17

COGS £6,648.65
COGS AVAILABLE FOR SALE £10,997
Less Ending Inventory £4,348.17
Gross Profit £4,501.35
Balance
£1,600
£1,600
£5,805

£2,795
£645
£3,440
£645
£3,440
£2,530
£645
£3,440
£2,070
£1,505
£2,070
£1,505
£2,070
£1,500
£5,500

Balance
£1,600
£7,405
£2,750.43
£3,385.43
£5,915.43
£5,477.25
£2,848.17
£4,348.17