Evidencia de Producto 2 - Estudio de caso Aplicación de métodos.xlsx

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PEPS/FIFO COMPRAS/ENTRADAS FECHA DESCRIPCIÓN CANTIDADES COSTO UND COSTO TOTAL 1-Jan Existencias Iniciales 5OO 500 $ 14,600 $ 7,300,000 16-Feb Pedido al proveedor 4OO 400 $ 12,950 $ 5,180,000 2-Mar VENDE 600und 23-Mar Vende 250 und 3-Apr Compra 600 und 600 $ 14,230 $ 8,538,000 19-Apr 350 $ 15,650 $ 5,477,500 5-May Vende 170 und TOTALES UNIDADES VENDIDAS FECHA CANTIDADES C/U Ingresos TOTAL 2-Mar 600 1500 $ 9,000,000 23-Mar 250 16450 $ 4,112,500 5-May 170 16570 $ 2,816,900 1020 $ 15,929,400 Recibe pedido 350 UND (compra)
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O Primeras en entrar primeras en salir VENTAS/SALIDAS CANTIDADES COSTO UND COSTO TOTAL 500 $ 14,600 $ 7,300,000 100 $ 12,950 $ 1,295,000 250 $ 12,950 $ 3,237,500 50 $ 12,950 $ 647,500 120 $ 14,230 $ 1,707,600 $ 14,187,600 COSTOS TOTALES PEPS UEPS $ 14,187,600 COMPARAR UTILIDAD PEPS UEPS VENTAS $ 15,929,400 (-)COSTO VENTAS $ 14,187,600 UTILIDAD BRUTA $ 1,741,800
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INVENTARIO FINAL/SALDOS CANTIDADES COSTO TOTAL 500 $ 7,300,000 900 $ 12,480,000 400 $ 5,180,000 300 $ 3,885,000 50 $ 647,500 650 $ 9,185,500 1000 $ 14,663,000 950 $ 15,310,500 830 $ 13,602,900 PROMEDIO PROMEDIO
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UEPS/FIFO Ultimas en en COMPRAS/ENTRADAS FECHA DESCRIPCIÓN CANTIDADES COSTO UND COSTO TOTAL 1-Jan Existencias Iniciales 500 500 $ 14,600 $ 7,300,000 16-Feb Pedido al proveedor 400 400 $ 12,950 $ 5,180,000 2-Mar Vende 600und 23-Mar Vende 250und 3-Apr Compra 600 und 600 $ 15,000 $ 9,000,000 19-Apr 350 $ 15,650 $ 5,477,500 5-May Vende 170und TOTALES 15650 FECHA CANTIDADES C/U Ingresos TOTAL 2-Mar 600 15000 $ 9,000,000
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  • Fall '19
  • Inventario, Contrato de compraventa, Existencias, costos totales, Cantidades, $ 12,950

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