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DATE TRANSACTION UNIT PRICE/UNIT TOTAL

Mar-01 Beg balance 100 $10 $1,000


Mar-10 Purchase 200 $11 $2,200
Mar-25 Purchase 300 $12 $3,600
Cost of Goods Available for Sale 600 $6,800

DATE TRANSACTION UNIT PRICE/UNIT TOTAL


Mar-20 Sell 200 $15 $3,000
Mar-30 Sell 300 $16 $4,800

total 500 $7,800


PERIODIC

AVERAGE
Average Price $11.33
ending inventory $1,133.33
cost of good sold $5,666.67

FIFO
DATE TRANSACTION UNIT PRICE/U TOTAL
Mar-01 Beg balance 100 $10 $1,000
Mar-10 Purchase 200 $11 $2,200
Mar-25 Purchase 200 $12 $2,400

cost of goods sold 500 5600


Cost of goods available for sale 600 $6,800
ending inventory 100 $1,200

LIFO
DATE TRANSACTION UNIT PRICE/U TOTAL
Mar-25 Purchase 300 $12 $3,600
Mar-10 Purchase 200 $11 $2,200

cost of goods sold 500 $5,800


cost of goods available for sale 600 $6,800
ending inventory 100 $1,000
Here are purchases and sales for march :
DATE TRANSACTION UNIT PRICE/UNIT TOTAL
Mar-01 BEG BALANCE IN 100 $10 $1,000
Mar-10 PURCHASE IN 200 $11 $2,200 FIFO
Mar-20 Sell OUT 200 $15 $3,000
date
Mar-25 Purchase IN 300 $12 $3,600
Mar-30 Sell OUT 300 $16 $4,800 Mar-01

Mar-10

Mar-20

Mar-25

Mar-30

AVERAGE
date
Mar-01

Mar-10

Mar-20

Mar-25

Mar-30

LIFO
date
Mar-01

Mar-10

Mar-20
Mar-25

Mar-30
PERPETUAL

in out balance
quantity price total quantity price total quantity price total
100 10 1000 0 0 0 100 10 1000

200 11 2200 0 0 0 100 10 1000


200 11 2200
0 0 0 100 10 1000
100 11 1100 100 11 1100
300 12 3600 0 0 0 100 11 1100
300 12 3600
0 0 0 100 11 1100
200 12 2400 100 12 1200

AVERAGE
in out balance
quantity price total quantity price total quantity price total
100 10 1000 0 100 10 1000

200 11 2200 0 300 10.67 3200.00

0 0 0 200 10.67 2133.33 100 10.67 1066.67

300 12 3600 0 400 11.67 4666.67

0 0 0 300 11.67 3500 100 11.67 1166.67

in out balance
quantity price total quantity price total quantity price total
100 10 1000 100 10 1000

200 11 2200 100 10 1000


200 11 2200
0 0 0 200 11 2200 100 10 1000
300 12 3600 100 10 1000
300 12 3600
0 0 0 300 12 3600 100 10 1000

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