RESOLUCION EJERC. MATERIA PRIMA LA UNIN S.A.

PRODUCTO TELA IMPERMEABLE ESPECIAL

METODO PEPS
UNIDAD DE MEDIDA:
ROLLOS DE 100 YARDAS CADA UNO
OPER
E N T R A D A S
S A L I D A S
S
A
L
D
O
S
NME
FECHA DESCRIPCIONUNIDADESC.UNITARIO
VALOR
UNIDADES C. UNITARIO VALOR
UNIDADES C. UNITARIO
PARCIAL
TOTALES
1 26-nov SALDO
5,000 Q. 5.00 Q. 25,000.00
29-nov SALDO
4,760 Q. 5.27 Q. 25,085.20 Q. 50,085.20
2 03-dic REQ. 4501
4,000
5.00
20,000.00
1,000 Q. 5.00 Q. 5,000.00
4,760 Q. 5.27 Q. 25,085.20 Q. 30,085.20
3 05-dic REQ. 4507
1,000
5.00
5,000.00
2,500
5.27
13,175.00
2,260 Q. 5.27
Q. 11,910.20
4 09-dic O/C 7665
10,000
5.35
53,500.00
2,260 Q. 5.27 Q. 11,910.20
10,000 Q. 5.35 Q. 53,500.00 Q. 65,410.20
5 11-dic REQ. 4517
2,260
5.27
11,910.20
1,740
5.35
9,309.00
8,260 Q. 5.35
Q. 44,191.00
6 12-dic Dev. Bodega
1,000
5.00
5,000.00
8,260 Q. 5.35 Q. 44,191.00
1,000 Q. 5.00 Q. 5,000.00 Q49,191.00
7 12-dic O/C 7685
8,000
5.40
43,200.00
8,260 Q. 5.35 Q. 44,191.00
1,000 Q. 5.00 Q. 5,000.00
8,000 Q. 5.40 Q. 43,200.00 Q. 92,391.00
8 17-dic REQ. 4527
6,150
5.35
32,902.50
2,110 Q. 5.35 Q. 11,288.50
1,000 Q. 5.00 Q. 5,000.00
8,000 Q. 5.40 Q. 43,200.00 Q. 59,488.50
9 18-dic REQ. 4537
1,000
5.35
5,350.00
1,110 Q. 5.35 Q. 5,938.50
1,000 Q. 5.00 Q. 5,000.00
8,000 Q. 5.40 Q. 43,200.00 Q. 54,138.50
10 19-dic REQ. 4547
1,110
5.35
5,938.50
1,000
5.00
5,000.00
2,890
5.40
15,606.00
5,110 Q. 5.40
Q. 27,594.00
5,110 Q. 5.40 Q. 27,594.00
11 23-dic O/C 7695
12,000
5.45
65,400.00
12,000 Q. 5.45 Q. 65,400.00 Q. 92,994.00
12 24-dic REQ. 4557
5,110
5.40
27,594.00
1,390
5.45
7,575.50
10,610 Q. 5.45
Q. 57,824.50
13 27-dic REQ. 4567
6,000
5.45
32,700.00
4,610 Q. 5.45
Q. 25,124.50
14 30-dic VENTA /REQ. 4587
1,500
5.45
8,175.00
3,110 Q. 5.45
Q. 16,949.50

31,000

Q167,100.00

37,650

Q200,235.70

PRODUCTO TELA IMPERMEABLE ESPECIAL

UNIDAD DE MEDIDA:
ROLLOS DE 100 YARDAS CADA UNO

RESOLUCION DE EJERCICIO DE ,MATERIA PRIMA

METODO. PROMEDIO PERIODICO CONTINUO

OPER.
E N T R A D A S
S A L I D A S
NUM.FECHA DESCRIPCION UNIDADESC. UNITARIO VALOR
UNIDADES C. UNITARIO VALOR
29-nov Saldos

S
A
L
D
O
S
UNIDADES C. UNITARIO
PARCIAL
TOTALES
9,760 5.13168
Q. 50,085.20

03-dic REQ. 4501

4,000

5.1316803

20526.72

5,760

5.13168

Q. 29,558.48

05-dic REQ. 4507

3,500

5.1316803

17960.88

2,260

5.13168

Q. 11,597.60

09-dic O/C

12,260 5.309755

Q. 65,097.60

11-dic REQ. 4517

8,260 5.309755

Q. 43,858.58

12-dic Dev. De bodega

1,000

5.1316803

5,131.68

9,260 5.290525

Q. 48,990.26

12-dic O/C

8,000

5.40

43,200.00

17,260 5.341267

Q. 92,190.26

17-dic REQ. 4527

6,150

5.3412665

32848.79

11,110 5.341267

Q. 59,341.47

18-dic REQ. 4537

1,000

5.3412665

5341.27

10,110 5.341267

Q. 54,000.20

10

19-dic REQ. 4547

5,000

5.3412665

26706.33

5,110 5.341267

Q. 27,293.87

11

23-dic O/C

17,110 5.417526

Q92,693.87

12

24-dic REQ. 4557

6,500

5.417526

35213.92

10610 5.417526

Q. 57,479.95

13

27-dic REQ. 4567

6,000

5.417526

32505.16

4,610 5.417526

Q. 24,974.79

14

30-dic VENTA REQ. 4587

1,500

5.417526

8126.29

3,110 5.417526

Q. 16,848.51

7665

10,000

53,500.00
4,000

7685

7695

5.35

12,000

31,000

5.45

5.3097553

21239.02

65,400.00

Q167,231.68

37,650

Q200,468.38

PRODUCTO TELA IMPERMEABLE ESPECIAL

UNIDAD DE MEDIDA:
ROLLOS DE 100 YARDAS CADA UNO
METODO PROMEDIO PERIODICO INICIAL

METODO PROMEDIO PERIODICO FINAL

DESCRIPCION UNIDADESC.UNITARIO

UNIDADES C.UNITARIO

SALDO INICIAL

VALOR

VALOR

9,760

5.1316803 Q. 50,085.20

9,760

50,085.20

30,000

Q.162,100.00

30,000

162,100.00

DISPONIBILIDAD 39,760

Q.212,185.20

39,760

5.3366499

212,185.20

DEV. DE BODEGA 1,000

5.1316803 Q. 5,131.68

1,000

5.3366499

5,336.65

Q.217,316.88

40,760

217,521.85

5.3366499 -187,583.24

COMPRAS

SUMA

40,760

SALIDAS
A PRODUCCION -35,150

5.1316803

-180,378.56

-35,150

DEV. A PROVEE

-1,000

5.1316803

-5,131.68

-1,000

5.3366499

-5,336.65

VENTA MAT. PRI -1,500

5.1316803

-7,697.52

-1,500

5.3366499

-8,004.97

-193,207.76

-37,650

7.752129 Q. 24,109.12

3,110

SUMA SALIDAS -37,650

SALDO FINAL

3,110

-200,924.86
5.336653

16,596.99

PARTIDA
#1

#2

#3

#4

#5

#6

DESCRIPCION
31/12/2013
ALMACEN DE MAT PRIMA
IVA POR COBRAR
PROVEEDORES
Por compra de materia prima
31/12/2013
MAT. PRIMA EN PROCESO
ALMACEN DE MAT. PRIMA
Traslados de MP a produccion
31/12/2013
ALMAC. MAT. PRIMA
MAT. PRIMA EN PROCESO
Devolucion de MO a Bodega
31/12/2013
PROVEEDORES
MAT. PRIMA EN PROCESO
ALMACEN MAT. PRIMA
IVA POR COBRAR
Devolucion de MP al proveedor
31/12/2013
BANCO DEL SUR
VENTAS
IVA POR PAGAR
Por venta de materia prima
P-No. 6 31-12-13
COSTO DE VENTAS
ALMAC. MAT. PRIMA
Costo de venta de MP vendida

JORNALIZACIN EJERCICIO MATERIA PRIMA "LA UNION, S.A."

METODO PEPS
PROMEDIO CONTINUO
PERIODICO INICIAL
CARGOS
ABONOS
CARGOS
ABONOS
CARGOS
ABONOS

PERIODICO FINAL
CARGOS
ABONOS

Q162,100.00
Q19,452.00

Q162,100.00
Q19,452.00

Q162,100.00
Q19,452.00

Q162,100.00
Q19,452.00

Q181,552.00
Q181,552.00
Q181,552.00 Q181,552.00 Q181,552.00 Q181,552.00

Q181,552.00
Q181,552.00
Q181,552.00 Q181,552.00 Q181,552.00 Q181,552.00

Q186,980.70

Q180,378.56

Q187,000.81
Q186,970.70
Q187,000.81
Q186,980.70 Q186,970.70 Q187,000.81 Q187,000.81

Q5,000.00
Q5,000.00

Q5,131.68
Q5,000.00
Q5,000.00

Q6,048.00

Q6,048.00

Q6,048.00

Q15,857.14
Q1,902.86
Q17,760.00

Q17,760.00

Q8,126.29

Q6,048.00

Q15,857.14
Q1,902.86
Q17,760.00

Q17,760.00

Q7,697.52

Q6,048.00

Q63.35
Q5,336.65
Q648.00
Q6,048.00

Q17,760.00
Q15,857.14
Q1,902.86
Q17,760.00

Q7,697.52
Q8,126.29
Q8,126.29

Q5,336.65

Q5,336.65
Q5,336.65

Q6,048.00
Q268.32
Q5,131.68
Q648.00
Q6,048.00

Q17,760.00

Q8,126.29
Q8,175.00
Q8,175.00

Q5,131.68

Q5,336.65
Q5,131.68
Q5,131.68

Q6,048.00
Q58.73
Q5,341.27
Q648.00
Q6,048.00

Q17,760.00

Q8,175.00
Q8,175.00

Q5,131.68
Q5,131.68
Q5,131.68

Q6,048.00
Q50.00
Q5,350.00
Q648.00
Q6,048.00

Q17,760.00

Q11,760.00

Q5,131.68

Q187,583.24
Q180,378.56
Q187,583.24
Q180,378.56 Q180,378.56 Q187,583.24 Q187,583.24

Q17,760.00

Q15,857.14
Q1,902.86
Q17,760.00

Q8,004.97
Q7,697.52
Q7,697.52

Q8,004.97

Q8,004.97
Q8,004.97