Name: Christian Jade A. Mamaril Date: Sept.

08,2023
Course & Section: BSA 2-A
FIFO

DATE TRANSACTION CLASSIFICATION NO. PURCHASE COST OF INVENTORY ON-HAND

OF PRICE PER MATERIALS TOTAL UNITS
UNITS UNIT BALANCE
JAN BEGINNING BEGINNING 10000 30 300000 300000 10000
BALANCE BALANCE
FEB PURCHASE PURCHASE 5000 25 125000 425000 15000
APRIL ISSUANCE ISSUANCE (7000) 30 (210000) 215000 8000
AUGUST PURCHASE PURCHASE 6000 32 192000 407000 14000
OCTOBER PURCHASE PURCHASE 5000 29 145000 552000 19000
NOVEMBER ISSUANCE ISSUANCE (3000) 30 (90000) 462000 16000
ISSUANCE ISSUANCE (2000) 25 (50000) 412000 14000
DECEMBER ISSUANCE ISSUANCE (3000) 25 (75000) 337000 11000
LI-FO
DATE TRANSACTION CLASSIFICATION NO. PURCHASE COST OF INVENTORY ON-HAND
OF PRICE PER MATERIALS TOTAL UNITS
UNITS UNIT BALANCE
JAN BEGINNING BEGINNING 10000 30 300000 300000 10000
BALANCE BALANCE
FEB PURCHASE PURCHASE 5000 25 125000 425000 15000
APRIL ISSUANCE ISSUANCE (5000) 25 (125000) 300000 10000
ISSUANCE ISSUANCE (2000) 30 (60000) 240000 8000
AUGUST PURCHASE PURCHASE 6000 32 192000 432000 14000
OCTOBER PURCHASE PURCHASE 5000 29 145000 577000 19000
NOVEMBER ISSUANCE ISSUANCE (5000) 29 (145000) 432000 14000
DECEMBER ISSUANCE ISSUANCE (3000) 32 (96000) 336000 11000
Moving Average
DATE TRANSACTION CLASSIFICATION NO. PURCHASE COST OF INVENTORY ON-HAND COST
OF PRICE PER MATERIALS TOTAL UNITS PER
UNITS UNIT BALANCE UNIT
JAN BEGINNING BEGINNING 10000 30 300000 300000 10000 30
BALANCE BALANCE
FEB PURCHASE PURCHASE 5000 25 125000 425000 15000 28
APRIL ISSUANCE ISSUANCE (7000) 28 (196000) 229000 8000 29
AUGUST PURCHASE PURCHASE 6000 32 192000 421000 14000 30
OCTOBER PURCHASE PURCHASE 5000 29 145000 566000 19000 30
NOVEMBER ISSUANCE ISSUANCE (5000) 30 (150000) 416000 14000 30
DECEMBER ISSUANCE ISSUANCE (3000) 30 (90000) 326000 11000 30