METODO PEPS (PRIMERAS ENTRADAS , PRIMERAS SALIDAS)

N° de unidades cantidades
fecha comprobante entradas salidas saldos precio
2/2/2015 saldo inicial 30 30 S/. 83.33
2/5/2015 oc#326 24 54 S/. 110.25
2/8/2015 pecosa#18 30 24 S/. 83.33
2/8/2015 pecosa#18 5 19 S/. 110.25
2/11/2015 oc#412 60 79 S/. 42.50
2/13/2015 pecosa #32 19 60 S/. 110.25
2/13/2015 pecosa#32 44 16 S/. 42.50
2/15/2015 oc#680 50 66 S/. 51.00
2/17/2015 venta 15 81 S/. 83.33
2/21/2015 oc#720 100 181 S/. 28.00
2/21/2015 pecosa #69 16 165 S/. 42.50
2/21/2015 pecosa#69 6 159 S/. 51.00
2/24/2015 compra 4 155 S/. 28.00
2/27/2015 oc#950 56 211 S/. 43.39
2/12/2015 pecosa#94 44 167 S/. 51.00
2/12/2015 pecosa#94 15 152 S/. 83.33
2/12/2015 pecosa#94 96 56 S/. 28.00
2/12/2015 pecosa#94 25 31 S/. 43.39
TOTALES 335 304 1706

ASIENTO

X DEBE HABER
69 COSTO DE VENTAS S/. 14,130.82
691 MERCADERIAS
21 PRODUCTOS TERMINADOS S/. 14,130.82
211 PRODUCTOS MANUFACTURADOS
X/X POR EL COSTO DE VENTAS DE LAS MERCADERIAS
, PRIMERAS SALIDAS)

valores
debe haber saldo
S/. 2,500.00 S/. 2,500.00 EMPRESA: ¨ FRUTERIA SAC´´
S/. 2,646.00 S/. 5,146.00 PRODUCTO: AGUAYMANTO
S/. 2,500.00 S/. 2,646.00 UNIDAD: CAJAS
S/. 551.25 S/. 2,094.75 MES: FEBRERO
S/. 2,550.00 S/. 4,644.75 AÑO: 2015
S/. 2,094.75 S/. 2,550.00
S/. 1,870.00 S/. 680.00
S/. 2,550.00 S/. 3,230.00
S/. 1,250.00 S/. 4,480.00
S/. 2,800.00 S/. 7,280.00
S/. 680.00 S/. 6,600.00
S/. 306.00 S/. 6,294.00
S/. 112.00 S/. 6,182.00
S/. 2,430.00 S/. 8,612.00
S/. 2,244.00 S/. 6,368.00
S/. 1,250.00 S/. 5,118.00
S/. 2,688.00 S/. 2,430.00
S/. 1,084.82 S/. 1,345.18
S/. 16,726.00 S/. 15,380.82 S/. 78,200.68

COMPROBACION
INVENTARIO INICIAL : S/. 2,500.00
(+)COMPRAS: S/. 12,976.00
TOTAL S/. 15,476.00
(-)INVENTARIO FINAL S/. 1,345.18
(=) COSTO DE VENTA S/. 14,130.82
 METODO DE COSTO DE PROMEDIO PONDERADO

N° de unidades cantidades precio unitario

fecha comprobante entradas salidas saldos precio
2/2/2015 saldo inicial 30 30 83.33
2/5/2015 oc#326 24 54 110.25
2/8/2015 pecosa#18 35 19
2/11/2015 oc#412 60 79 42.5
2/13/2015 pecosa #32 63 16
2/15/2015 oc#680 50 66 51
2/17/2015 venta 15 81
2/21/2015 oc#720 100 181 28
2/21/2015 pecosa#69 22 159
2/24/2015 compra 4 155 28
2/27/2015 oc#950 56 211 43.39
2/12/2015 pecosa#94 180 31
TOTALES 335 304 1082

EMPRESA: ¨ FRUTERIA SAC¨

PRODUCTO: AGUAYMANTO
UNIDAD: CAJAS
MES: FEBRERO
AÑO : 2015

ASIENTOS:
X DEBE HABER
69 COSTOS DE VENTAS S/. 14,146.49
691 MERCADERIAS
21 PRODUCTOS TERMINADOS S/. 14,146.49
211 PRODUCTOS MANUFACTURADOS
X/X POR EL COSTO DE VENTAS DE LAS MERCADERIAS
OMEDIO PONDERADO

precio unitario valores

promedio debe haber saldos
S/. 2,500.00 S/. 2,500.00
95.2963 S/. 2,646.00 S/. 5,146.00
95.2963 S/. 3,335.37 S/. 1,810.63
55.1978 S/. 2,550.00 S/. 4,360.63
55.1978 S/. 3,477.46 S/. 883.17
52.0177 S/. 2,550.00 S/. 3,433.17
95.2963 S/. 1,429.44 S/. 4,862.61
42.3349 S/. 2,800.00 S/. 7,662.61
42.3349 S/. 931.37 S/. 6,731.24
42.7048 S/. 112.00 S/. 6,619.24
42.8874 S/. 2,430.00 S/. 9,049.24
42.8874 S/. 7,719.73 S/. 1,329.51
S/. 16,905.44 S/. 15,575.93 S/. 54,388.05

COMPARACION
INVENTARIO INICIAL S/. 2,500.00
(+)COMPRAS S/. 12,976.00
TOTAL S/. 15,476.00
(-)INVENTARIO FINAL S/. 1,329.51
(=) COSTO DE VENTAS S/. 14,146.49
 CUADRO RESUMEN :
CONCEPTOS: PEPS PROMEDIO P.
INVENTARIO INICIAL S/. 2,500.00 S/. 2,500.00
(+) COMPRAS S/. 12,976.00 S/. 12,976.00
TOTAL S/. 15,476.00 S/. 15,476.00
(-) INVENTARIO FINAL S/. 1,345.18 S/. 1,329.51
(=) COSTO DE VENTAS S/. 14,130.82 S/. 14,146.49