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Portland : 1 bolsa
Materia Prima Cantidad
A 20
B 40
C 10
MATERIA PRIMA A
Saldo Inicial : 18,000.00 unid. a S/.
Da 03 : Compra 6,000.00 unid. a S/.
Da 10 : Compra 8,000.00 unid. a S/.
Da 20 : Compra 15,000.00 unid. a S/.
MATERIA PRIMA B
Saldo Inicial : 10,000.00 unid. a S/.
Da 02 : Compra 12,000.00 unid. a S/.
Da 07: Compra 20,000.00 unid. a S/.
MATERIA PRIMA C
Saldo Inicial : 10,000.00 unid. a S/.
Da 10 : Compra 10,000.00 unid. a S/.
Se pide :
a) Determinar la valuacin de los inventarios de materia prima A,B y C utilizando los m
UEPS.
b) Utilizando el mayor de fbrica, determine los importes que corresponden a materia p
en inventario ( B G )
rio N 01 - Materia Prima
productos, denominados Portland y Siderrgico, para la fabricacin de stos produc
Siderrgico : 1 bolsa
Materia Prima Cantidad
A 35
B 15
C 0
nte informacin :
10.00 c/u
11.00 c/u
10.50 c/u
12.00 c/u
15.00 c/u
17.00 c/u
16.00 c/u
20.00 c/u
22.00 c/u
prima A,B y C utilizando los mtodos costo promedio, PEPS y
A B C
5 14500 12500 2000
12 8500 11500 2500
24 9500 13500 3000
Mtodos de Valuacin de
romedio Mvil
Entradas Salidas
Total Cantidad Precio Total
S/ 66,000.00
14500 10.25 S/ 148,625.00
S/ 84,000.00
8500 10.36 S/ 88,096.43
S/ 180,000.00
9500 11.39 S/ 108,172.77
S/ 330,000.00 32500 S/ 344,894.20
Entradas Salidas
Total Cantidad Precio Total
S/ 204,000.00
12500 16.09091 S/201,136.36
S/ 320,000.00
11500 16.02928 S/184,336.67
13500 16.02928 S/216,395.22
S/ 524,000.00 37500 S/601,868.26
Entradas Salidas
Total Cantidad Precio Total
Compras
Saldos
Cantidad Precio Total
18000 10.00 S/ 180,000.00
24000 S/ 246,000.00
9500 S/ 97,375.00
17500 S/ 181,375.00
9000 S/ 93,278.57
24000 S/ 273,278.57
14500 S/ 165,105.80
SI
Saldos Compras
Cantidad Precio Total
10000 15.00 150,000.00
22000 354,000.00
9500 152,863.64
29500 472,863.64
18000 288,526.96 SF
4500 72,131.74
Saldos
Cantidad Precio Total
10000 20.00 200,000.00
8000 160,000.00
18000 380,000.00
15500 327,222.22
12500 263,888.89
MAYOR AUXILIAR DE FABRICA
Materia Prima " A " Materia Prima " B " Materia Prima " C "
SI SI
Compras Compras
MAYOR DE FABRICA
1 1
Mtodos de Valuacin de Inventarios
s Primeras Salidas )
Salidas Saldos
Precio Total Cantidad Precio Total
18,000.00 10.00 180,000.00
24,000.00 246,000.00
10.00 145,000.00 9,500.00 101,000.00
17,500.00 185,000.00
10 35,000.00 14,000.00 150,000.00
11 55,000.00 9,000.00 95,000.00
24,000.00 275,000.00
11 11,000.00 23,000.00 264,000.00
10.5 84,000.00 15,000.00 180,000.00
12 6,000.00 14,500.00 174,000.00
336,000.00
Salidas Saldos
Precio Total Cantidad Precio Total
10,000.00 15.00 150,000.00
22,000.00 354,000.00
15 150,000.00 12,000.00 204,000.00
17 42,500.00 9,500.00 161,500.00
29,500.00 481,500.00
17 161,500.00 20,000.00 320,000.00
16 32,000.00 18,000.00 288,000.00
16 216,000.00 4,500.00 72,000.00
602,000.00
Salidas Saldos
Precio Total Cantidad Precio Total
10,000.00 20.00 200,000.00
20 40,000.00 8,000.00 160,000.00
18,000.00 380,000.00
20 50,000.00 15,500.00 330,000.00
20 60,000.00 12,500.00 270,000.00
150,000.00
MAYOR AUXILIAR DE FABRICA
MAYOR DE FABRICA
SI 1 1
Compras
SF
Materia Prima " C "
Produccin en Proceso
Mtodos de Valuacin de Inventarios
ras Salidas )
Salidas Saldos
Total Cantidad Precio Total
18,000.00 10.00 180,000.00
24,000.00 246,000.00
66,000.00 18,000.00 180,000.00
85,000.00 9,500.00 95,000.00
17,500.00 179,000.00
84,000.00 9,500.00 95,000.00
5,000.00 9,000.00 90,000.00
24,000.00 270,000.00
114,000.00 14,500.00 156,000.00
354,000.00
Salidas Saldos
Total Cantidad Precio Total
10,000.00 15.00 150,000.00
22,000.00 354,000.00
204,000.00 10,000.00 150,000.00
7,500.00 9,500.00 142,500.00
29,500.00 462,500.00
184,000.00 18,000.00 278,500.00
136,000.00 9,500.00 142,500.00
75,000.00 4,500.00 67,500.00
606,500.00
Salidas Saldos
Total Cantidad Precio Total
10,000.00 20.00 200,000.00
40,000.00 8,000.00 160,000.00
18,000.00 380,000.00
55,000.00 15,500.00 325,000.00
66,000.00 12,500.00 259,000.00
161,000.00
MAYOR AUXILIAR DE FABRICA
Materia Prima " A " Materia Prima " B " Materia Prima " C "
SI SI SI
MAYOR DE FABRICA
SI 1 1
Compras
SF
Materia Prima " C "