conta_costos

14
INSTITUTO TECNOLOGICO DE VERACRUZ CONTABILIDAD DE COSTOS [VALUACION DE INVENTARIOS] INGENIERIA INDUSTRIAL Gonzalo Lagunes Elvira E09020804 C.P. MARIA EUGENIA OCHOA AMBROSIO

Transcript of conta_costos

Page 1: conta_costos

INSTITUTO TECNOLOGICO DE VERACRUZ

CONTABILIDAD DE COSTOS

[VALUACION DE INVENTARIOS]

INGENIERIA INDUSTRIAL

Gonzalo Lagunes ElviraE09020804

C.P. MARIA EUGENIA OCHOA AMBROSIO

Page 2: conta_costos

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

Page 3: conta_costos

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

Page 4: conta_costos

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

Page 5: conta_costos

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…”

Page 6: conta_costos

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

Page 7: conta_costos

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

Page 8: conta_costos

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

Page 9: conta_costos

VALUACION DE INVENTARIOS

INGENIERIA INDUSTRIAL

LUCIO EMIR LAGUNES ESCOBARE09020805

C.P. MARIA EUGENIA OCHOA AMBROSIO

Page 10: conta_costos

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

Page 11: conta_costos

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

Page 12: conta_costos

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