conta_costos
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INSTITUTO TECNOLOGICO DE VERACRUZ
CONTABILIDAD DE COSTOS
[VALUACION DE INVENTARIOS]
INGENIERIA INDUSTRIAL
Gonzalo Lagunes ElviraE09020804
C.P. MARIA EUGENIA OCHOA AMBROSIO
METODO PEPS
Entradas Salidas Saldo
Fecha
Concepto
Q VU VT Q VU VT Q VU VT
01-03
Saldo inicial
1,000
$500
$500,000
03-03
Ventas
800
$ 650
$520,000
200 650
$130,000
05-03
Compras
1,600
$600
$960,000
1,600
$600
$960,000
09-03
Compras
1,500
$650
$975,000
1,500
$650
$975,000
13-03
Ventas
200
$650
$130,000
800
$600
$480,000
800 $600
$480,000
1,500
$650
$975,000
15-03
Compras
900 $675
$607,500
900 $675
$607,500
20-03
Ventas
800
$600
$480,000
150
$650
$97,500
1350
$650
$877,000
900 $675
$607,500
METODO UEPS
Entradas Salidas Saldo
Fecha
Concepto
Q VU VT Q VU VT Q VU VT
01-03
Saldo
inicial
1,000
$500
$500,000
03-03
Ventas
800
$ 650
$520,000
200 $650
$130,000
05-03
Compras
1,600
$600
$960,000
1,600
$600
$960,000
09-03
Compras
1,500
$650
$975,000
1,500
$650
$975,000
13-03
Ventas
1000
$650
$650,000
200 $650
$130,000
1,600
$600
$960,000
500 $650
$325,000
15-03
Compras
900 $675
$607,500
900 $675
$607,500
20-03
Ventas
950 900
$675
$607,500
50 $650
$32,500
200 $650
$130,000
1,600
$600
$960,000
450 $650
$292,500
METODO DEL COSTO PROMEDIO
Entradas Salidas Saldo
Fecha
Concepto
Q VU VT Q VU VT Q VU VT
01-03
Saldo
inicial
1,000
$500 $500,000
03-03
Ventas
800 $ 500 $400,000
200 $500 $100,000
05-03
Compras
1,600
$600
$960,000
1,800
$588.88
$1,060,000
09-03
Compras
1,500
$650
$975,000
3,300
$616.66
$2,035,000
13-03
Ventas
1,000
$616.66
$616,660
2,300
$592.42
$1,418,340
15-03
Compras
900 $675
$607,500
3,200
$633.07
$2,025,840
20-03
Ventas
950 $633.07
$601,416.5
2,250
$633.07
$1,424,423.5
2,250
$633.07
$1,424,423.5
VALUACION DE INVENTARIOS
INGENIERIA INDUSTRIAL
Norma Edith Rodriguez OrdazE09020847
C.P. MARIA EUGENIA OCHOA AMBROSIO
INSTITUTO TECNOLOGICO DE VERACRUZ
“… ANTORCHA Y LUZ DE FUEGO PERMANENTE…”
METODO PEPS
Entradas Salidas Saldo
Fecha
Concepto
Q VU VT Q VU VT Q VU VT
01-03 Saldo inicial
1,000 $500
$500,000
03-03 Ventas 800
$ 650
$520,000
200 650 $130,000
05-03 Compras
1,600
$600
$960,000
1,600 $600
$960,000
09-03 Compras
1,500
$650
$975,000
1,500 $650
$975,000
13-03 Ventas 200
$650
$130,000
800
$600
$480,000
800 $600
$480,000
1,500 $650
$975,000
15-03 Compras
900 $675
$607,500
900 $675
$607,500
20-03 Ventas 800
$600
$480,000
150
$650
$97,500
1350 $650
$877,000
900 $675
$607,500
METODO UEPS
Entradas Salidas Saldo
Fecha
Concepto Q VU VT Q VU VT Q VU VT
01-03 Saldo inicial
1,000 $500 $500,000
03-03 Ventas 800 $ 650
$520,000
200 $650 $130,000
05-03 Compras 1,600
$600 $960,000
1,600 $600 $960,000
09-03 Compras 1,500
$650 $975,000
1,500 $650 $975,000
13-03 Ventas 1000
$650
$650,000
200 $650 $130,000
1,600 $600 $960,000
500 $650 $325,000
15-03 Compras 900 $675 $607,500
900 $675 $607,500
20-03 Ventas 950 900 $675
$607,500
50 $650
$32,500
200 $650 $130,000
1,600 $600 $960,000
450 $650 $292,500
METODO DEL COSTO PROMEDIO
Entradas Salidas Saldo
Fecha Concepto
Q VU VT Q VU VT Q VU VT
01-03 Saldo inicial
1,000 $500 $500,000
03-03 Ventas 800 $ 500 $400,000
200 $500 $100,000
05-03 Compras
1,600
$600
$960,000 1,800 $588.88 $1,060,000
09-03 Compras
1,500
$650
$975,000 3,300 $616.66 $2,035,000
13-03 Ventas 1,000 $616.66
$616,660 2,300 $592.42 $1,418,340
15-03 Compras
900 $675
$607,500 3,200 $633.07 $2,025,840
20-03 Ventas 950 $633.07
$601,416.5 2,250 $633.07 $1,424,423.5
2,250 $633.07 $1,424,423.5
INSTITUTO TECNOLOGICO DE VERACRUZ
VALUACION DE INVENTARIOS
INGENIERIA INDUSTRIAL
LUCIO EMIR LAGUNES ESCOBARE09020805
C.P. MARIA EUGENIA OCHOA AMBROSIO
METODO PEPS
Entradas Salidas Saldo
Fecha
Concepto
Q VU VT Q VU VT Q VU VT
01-03
Saldo inicial
1,000
$500
$500,000
03-03
Ventas 800
$ 650
$520,000
200 650 $130,000
05-03
Compras 1,600
$600
$960,000
1,600
$600
$960,000
09-03
Compras 1,500
$650
$975,000
1,500
$650
$975,000
13-03
Ventas 200
$650
$130,000
800
$600
$480,000
800 $600
$480,000
1,500
$650
$975,000
15-03
Compras 900 $675
$607,500
900 $675
$607,500
20-03
Ventas 800
$600
$480,000
150
$650
$97,500
1350 $650
$877,000
900 $675
$607,500
METODO UEPS
Entradas Salidas Saldo
Fecha
Concepto
Q VU VT Q VU VT Q VU VT
01-03
Saldo inicial
1,000
$500
$500,000
03-03
Ventas 800 $ 650
$520,000
200 $650
$130,000
05-03
Compras 1,600
$600
$960,000
1,600
$600
$960,000
09-03
Compras 1,500
$650
$975,000
1,500
$650
$975,000
13-03
Ventas 1000
$650
$650,000
200 $650
$130,000
1,600
$600
$960,000
500 $650
$325,000
15-03
Compras 900 $675
$607,500
900 $675
$607,500
20-03
Ventas 950 900 $675
$607,500
50 $650
$32,500
200 $650
$130,000
1,600
$600
$960,000
450 $650
$292,500
METODO DEL COSTO PROMEDIO
Entradas Salidas Saldo
Fecha
Concepto
Q VU VT Q VU VT Q VU VT
01-03
Saldo inicial
1,000
$500 $500,000
03-03
Ventas 800 $ 500 $400,000
200 $500 $100,000
05-03
Compras 1,600
$600
$960,000
1,800
$588.88
$1,060,000
09-03
Compras 1,500
$650
$975,000
3,300
$616.66
$2,035,000
13-03
Ventas 1,000
$616.66
$616,660 2,300
$592.42
$1,418,340
15-03
Compras 900 $675
$607,500
3,200
$633.07
$2,025,840
20-03
Ventas 950 $633.07
$601,416.5
2,250
$633.07
$1,424,423.5
2,250
$633.07
$1,424,423.5