X1=560.

000,X2=68,X3=500
Material A:
+ Opening balance: 560.000 (8.000kg)
+ Purchases in the period: 03/12: 10.000kg, unit cost:68/kg
+ Issued in the period: 05/12: 5.000kg
Cost of materials issued: (560.000/8.000)x 5000 = 350000
3/12:value of purchase material=10.000x68=680.000
Dr acc 152: 680.000
Dr acc1331: 68.000
Cr acc 331: 748.000
5/12: Dr acc 621: 350.000
Cr acc 152: 350.000
16/12: Dr acc 211: 123.000
Dr acc 1332: 12.000
Cr acc 331: 132.000
Cr acc 112: 3.000
Dr acc 154: 1000( detail:ruel B, quantity: 500liter, unit cost: 10.000/500=20)
Cr acc 152: 1000
20/12: Dr acc 152: 16800
Dr acc 1331: 1680
Cr acc 331: 18480
31/12: Dr acc 152: 2.000
Cr acc 154: 2.000

X1=560.000,X2=8.000,X3=10.000,X4=68,2
Material A:
+ Opening balance: 560.000 (8.000kg)
+ Purchases in the period: 03/12: 10.000kg, unit cost:68,2/kg
+ Issued in the period: 05/12: 5.000kg
Cost of materials issued: (560.000+10.000x68,2)/(10.000+8.000)x 5000 = 345.000
Cost of fuel issued: (10.000+800x21)/(500+21)x50=13400/13
3/12:value of purchase material=10.000x68=680.000
Dr acc 152: 682.000
Dr acc1331: 68.200
Cr acc 331: 750.200
5/12: Dr acc 621: 345.000
Cr acc 152: 345.000
16/12: Dr acc 211: 123.000
Dr acc 1332: 12.000
Cr acc 331: 132.000
Cr acc 112: 3.000
Dr acc 154: 1030.77
Cr acc 152: 1030.77
20/12: Dr acc 152: 16800
Dr acc 1331: 1680
Cr acc 331: 18480
31/12: Dr acc 152: 2.000
Cr acc 154: 2.000

Material A:
+ Opening balance: 560.000 (8.000kg)
+ Purchases in the period: 03/12: 10.000kg, unit cost:68/kg
+ Issued in the period: 05/12: 5.000kg
Cost of materials issued: (560.000/8.000)x 5000 = 350000
3/12:value of purchase material=10.000x68=680.000
Dr acc 152: 680.000
 Dr acc1331: 68.000
Cr acc 331: 748.000
5/12: Dr acc 621: 350.000
Cr acc 152: 350.000
16/12: Dr acc 211: 123.000
Dr acc 1332: 12.000
Cr acc 331: 132.000
Cr acc 112: 3.000
Dr acc 154: 1000( detail:ruel B, quantity: 500liter, unit cost: 10.000/500=20)
Cr acc 152: 1000
20/12: Dr acc 152: 16800
Dr acc 1331: 1680
Cr acc 331: 18480
31/12: Dr acc 152: 2.000
Cr acc 154: 2.000

X1=10.000,X2=68,2,X3=21
Material A:
+ Opening balance: 560.000 (8.000kg)
+ Purchases in the period: 03/12: 10.000kg, unit cost:68,2/kg
+ Issued in the period: 05/12: 5.000kg
Cost of materials issued: (560.000+10.000x68,2)/(10.000+8.000)x 5000 = 345.000
Cost of fuel issued: (10.000+800x21)/(500+21)x50=13400/13
3/12:value of purchase material=10.000x68,2=682.000
Dr acc 152: 682.000
Dr acc1331: 68.200
Cr acc 331: 750.200
5/12: Dr acc 621: 345.000
Cr acc 152: 345.000
16/12: Dr acc 211: 123.000
Dr acc 1332: 12.000
Cr acc 331: 132.000
Cr acc 112: 3.000
Dr acc 154: 1030.77
 Cr acc 152: 1030.77
20/12: Dr acc 152: 16800
Dr acc 1331: 1680
Cr acc 331: 18480
31/12: Dr acc 152: 2.000
Cr acc 154: 2.000

X1=1000,X2=55
Acceptable shortage: 1% x 1.000 = 10kg
Dr. Acc 152: 990 x 55=54450 (quantity received: 980kg)
Dr. Acc. 1381: 10 x 55
Dr. Acc. 133: 1.000 x 55 x 10%
Cr. Acc 331/111/112: 1.000 x 55x 110%
Cost of material received: (990 x 55)/980 = 55,56
Once, identifying the shortage reason:
Dr. Acc. 334: 10 x 55 x 110%
Cr. Acc. 1381: 10 x 55
Cr. Acc. 133: 10 x 55 x 10%
X1=1000,X2=150
X1=300.000,X2=900
X1=250.000,X2=1.000

X1=1.000, X2=500
X1=2.000,X2=900
X1: 200.000 X2: 1000
1. Dr 152 (A) 330.000 (1.500kg)
Dr 1331 33.000
Cr 331 (K) 363.000
2. No record
3. Out of DQ = 5.000-4.900-5.000*2%=0
Q = 4.900 kg
Value (Dr152) = (4.900+100)*60= 300.000
UC after = 300.000/4.900 = 61,22
Dr 152(B) 300.000 (4.900kg)
Dr 1331 30.000
Cr 331(L) 330.000
4. Material A : Average cost = (200000+330000)/(1000+1500) = 212
 Material B : Average cost= (50000+300000)/(200+4900)= 68,63
Dr 621 352.315
Cr 152(A) 212*1500
Cr 152(B) 68.63*500
5. Dr 331 363.000
Cr 111 363.000
X1=560.000, X2=8.000, X3=5000
Material A:
+ Opening balance: 560.000 (8.000kg)
+ Purchases in the period: 03/12: 11.000kg, unit cost:68/kg
+ Issued in the period: 05/12: 5.000kg
Cost of materials issued: (560.000+11.000x68) /(8.000+11.000) x 5000 = 344.210,53
Cost of fuel issued: (10.000+800x21)/(500+21)x50=13400/13
3/12:value of purchase material=11.000x68=748.000
Dr acc 152: 748.000
Dr acc1331: 74.800
Cr acc 331: 822.800
5/12: Dr acc 621: 344.210,53
Cr acc 152: 344.210,53
16/12: Dr acc 211: 123.000
Dr acc 1332: 12.000
Cr acc 331: 132.000
Cr acc 112: 3.000
Dr acc 154: 1030.77
Cr acc 153: 1030.77
20/12: Dr acc 153: 16800
Dr acc 1331: 1680
Cr acc 331: 18480
31/12: Dr acc 152: 2.000
Cr acc 154: 2.000