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1.-Valuación de Inventarios PEPS, UEPS, PP-Resuelto
1.-Valuación de Inventarios PEPS, UEPS, PP-Resuelto
Se pide:
1 Resolver las operaciones por los métodos: PEPS, UEPS, PP Constante y PP Periódico
2 Registrar la soperaciones en cuentas de mayor
3 Determinar la rotación de inventarios para cada método
PEPS
Fecha ENTRADAS SALIDAS SALDO
Cant. V. unitario V. Total Cant. V. unitario V. Total Cant. V. unitario
1-Jan 500 $300.00
5-Jan 1,000 $320.00 $320,000.00 1,000 $320.00
8-Jan 500 $300.00 $150,000.00
100 $320.00 $32,000.00 900 $320.00
15-Jan 400 $330.00 $132,000.00 400 $330.00
20-Jan 900 $320.00 $288,000.00
200 $330.00 $66,000.00 200 $330.00
21-Jan 200 $330.00 $66,000.00 400 $330.00
25-Jan 200 $330.00 $66,000.00 200 $330.00
UEPS
Fecha ENTRADAS SALIDAS SALDO
Cant. V. unitario V. Total Cant. V. unitario V. Total Cant. V. unitario
1-Jan 500 $ 300.00
5-Jan 1,000 $320.00 $320,000.00 1,000 $ 320.00
8-Jan 600 $ 320.00 $ 192,000.00 500 $ 300.00
400 $ 320.00
15-Jan 400 $330.00 $132,000.00 400 $ 330.00
20-Jan 400 $ 330.00 $ 132,000.00
400 $ 320.00 $ 128,000.00
300 $ 300.00 $ 90,000.00 200 $ 300.00
21-Jan 200 $300.00 $60,000.00 400 $ 300.00
25-Jan 200 $ 300.00 $ 60,000.00 200 $ 300.00
PP Constante
Fecha ENTRADAS SALIDAS SALDO
Cant. V. unitario V. Total Cant. V. unitario V. Total Cant. V. unitario
1-Jan 500 $300.00
5-Jan 1,000 $320.00 $320,000.00 1,500
8-Jan 600 $313.33 $188,000.00 900 $313.33
15-Jan 400 $330.00 $132,000.00 1,300
20-Jan 1,100 $318.46 $350,307.69 200 $318.46
21-Jan 200 $318.46 $63,692.31 400
25-Jan 200 $318.46 $63,692.31 200 $318.46
PP Periódico
Fecha ENTRADAS SALIDAS SALDO
Cant. V. unitario V. Total Cant. V. unitario V. Total Cant. V. unitario
1-Jan 500 $300.00
5-Jan 1,000 $320.00 $320,000.00 1,500
8-Jan 600 $313.33 $188,000.00 900 $313.33
15-Jan 400 $330.00 $132,000.00 1,300
20-Jan 1,100 $318.46 $350,307.69 200 $318.46
21-Jan 200 $318.46 $63,692.31 400
25-Jan 200 $318.46 $63,692.31 200 $318.46
Z durante el mes de enero:
SALDO
V. Total Almacén de MP Producción en Proceso
$150,000.00 S) $150,000.00 $150,000.00 (2a 2a) $150,000.00 $66,000.00 (5 6)
$320,000.00 1) $320,000.00 $32,000.00 (2b 2b) $32,000.00
3) $132,000.00 $288,000.00 (4a 4a) $288,000.00
$288,000.00 5) $66,000.00 $66,000.00 (4b 4b) $66,000.00
$132,000.00 $66,000.00 (6
$668,000.00 $602,000.00
$66,000.00 S) $66,000.00
$132,000.00
$66,000.00
SALDO
V. Total Almacén de MP Producción en Proceso
$150,000.00 S) $150,000.00 $192,000.00 (2 2) $192,000.00 $60,000.00 (5 6)
$320,000.00 1) $320,000.00 $132,000.00 (4a 4a) $132,000.00
$150,000.00 3) $132,000.00 $128,000.00 (4b 4b) $128,000.00
$128,000.00 5) $60,000.00 $90,000.00 (4c 4c) $90,000.00
$132,000.00 $60,000.00 (6
$662,000.00 $602,000.00
S) $60,000.00
$60,000.00
$120,000.00
$60,000.00
SALDO
V. Total Almacén de MP Producción en Proceso
$150,000.00 S) $150,000.00 $188,000.00 (2 2) $188,000.00 $63,692.31 (5 6)
$470,000.00 1) $320,000.00 $350,307.69 (4 4) $350,307.69
$282,000.00 3) $132,000.00 $63,692.31 (6
$414,000.00 5) $63,692.31
$63,692.31 $665,692.31 $602,000.00
$127,384.62 S) $63,692.31
$63,692.31
SALDO
V. Total Almacén de MP Producción en Proceso
$150,000.00 S) $150,000.00 $188,000.00 (2 2) $188,000.00 $63,692.31 (5 6)
$470,000.00 1) $320,000.00 $350,307.69 (4 4) $350,307.69
$282,000.00 3) $132,000.00 $63,692.31 (6
$414,000.00 5) $63,692.31
$63,692.31 $665,692.31 $602,000.00
$127,384.62 S) $63,692.31
$63,692.31
Proveedores Rotación de Inventarios = Inv Inicial $150,000.00
$66,000.00 $320,000.00 (1 + Inv Final $66,000.00
$132,000.00 (3 Suma $216,000.00
entre 2
Inv Promedio $108,000.00
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