NIC 2 METODOS DE VALUACION

UNIDADES PRECIO
OK INVENTARIO 200 25
OK COMPRA 90 27
OK VENTA 160
OK COMPRA 110 24
OK VENTA 195
COMPRA 130 35.50

METODO: PEPS
ENTRADA SALIDA
DETALLE CANT P.U PT CANT
INVENTARIO
COMPRA 90 27.00 2,430.00

VENTA 160

COMPRA 110 24.00 2,640.00

VENTA 40
- 90
65
COMPRA 130 35.50 4,615.00

DEVOLUCION -5 35.50 - 177.50

VENTA 45
50
TOTALES 325 122.00 9,507.50 450
 UNIDADES PRECIO
DEVOLUCION DE LA COMPRA 5
VENTA 95

SALIDA SALDO
P.U PT CANT P.U PT
200 25.00 5,000.00
200 25.00 5,000.00
90 27.00 2,430.00
25.00 4,000.00 40 25.00 1,000.00 4,000.00
- 90 27.00 2,430.00
40 25.00 1,000.00
90 27.00 2,430.00
- 110 24.00 2,640.00
25.00 1,000.00 45 24.00 1,080.00
27.00 2,430.00 - 3,990.00
24.00 1,560.00
45 24.00 1,080.00
130 35.00 4,550.00
45 24.00 1,080.00
125 35.5 4437.5
24.00 1,080.00 75 35.5 2662.5
35.00 1,750.00
160.00 8,990.00