METODO DE PRIMERAS ENTRADAS PRIMERAS EN SALIR (PEPS)

ENTRADA SALIDAS SALDO

FECHA CONCEPTO
Cantidad CU Costos Totales Cantidad CU Costos Totales Cantidad CU Costos Totales
8-Jan INVENTARIO INICIAL 1000.00 S/. 500.00 S/. 500,000.00 1000.00 S/. 500.00 S/. 500,000.00
12-Jan COMPRA 500.00 S/. 510.00 S/. 255,000.00 1500.00 S/. 755,000.00
27-Jan VENTA 800.00 S/. 500.00 S/. 400,000.00 700.00 S/. 355,000.00
10-Feb VENTA 200.00 S/. 500.00 S/. 100,000.00 500.00 S/. 255,000.00
300.00 S/. 510.00 S/. 153,000.00 200.00 S/. 102,000.00
15-Feb COMPRA 300.00 S/. 520.00 S/. 156,000.00 500.00 S/. 258,000.00
20-Feb COMPRA 700.00 S/. 515.00 S/. 360,500.00 1200.00 S/. 618,500.00
22-Feb VENTA 100.00 S/. 510.00 S/. 51,000.00 1100.00 S/. 567,500.00
26-Feb 100.00 S/. 510.00 S/. 51,000.00 1000.00 S/. 516,500.00
300.00 S/. 520.00 S/. 156,000.00 700.00 S/. 360,500.00
200.00 S/. 515.00 S/. 103,000.00 500.00 S/. 257,500.00

COSTO DE VENTAS S/. 1,014,000.00

COSTO DE VENTAS S/. 1,014,000.00

ASIENTO CONTABLE CORRESPONDIENTE A LA OPERACIÓN
X
69 S/. 1,014,000.00
69111
20 S/. 1,014,000.00
20111

X/X Por el asiento de costo de ventas