Question

With the following information, applying the average cost method, prepare the corresponding records in the warehouse card and the journal entries, using the perpetual system method of the “La Preferida” Store in the month of December. 4 buys 60,000 shirts at L 333.33 each, in cash 5 14 shirts from the previous purchase are returned 7 buys 120,000 shirts at L 366.66 each. to credit 12 150,000 shirts are sold at L 1,599.99 each. to credit 13 return 1 shirt from the previous sale 18 buy 14 shirts at L 339.99 each. to credit 20 6 shirts are sold at L 1,666.99 each. which is 50% cash and 50% credit

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Answer to a math question With the following information, applying the average cost method, prepare the corresponding records in the warehouse card and the journal entries, using the perpetual system method of the “La Preferida” Store in the month of December. 4 buys 60,000 shirts at L 333.33 each, in cash 5 14 shirts from the previous purchase are returned 7 buys 120,000 shirts at L 366.66 each. to credit 12 150,000 shirts are sold at L 1,599.99 each. to credit 13 return 1 shirt from the previous sale 18 buy 14 shirts at L 339.99 each. to credit 20 6 shirts are sold at L 1,666.99 each. which is 50% cash and 50% credit

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Dexter

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114 Answers

\text{Compra del 4 de diciembre: } 60,000 \, \text{camisas} \times 333.33 \, \text{L/camisa} = 20,000,000 \, \text{L}

\text{Devolución del 5 de diciembre: } 14 \, \text{camisas} \times 333.33 \, \text{L/camisa} = 4,666.62 \, \text{L}

\text{Compra del 7 de diciembre: } 120,000 \, \text{camisas} \times 366.66 \, \text{L/camisa} = 43,999,200 \, \text{L}

\frac{(60,000 - 14) \times 333.33 + 120,000 \times 366.66}{(60,000 - 14) + 120,000} = \frac{(59,986 \times 333.33) + (120,000 \times 366.66)}{179,986} \approx 353.8475 \, \text{L/camisa}

\text{Venta del 12 de diciembre: } 150,000 \, \text{camisas} \times 1,599.99 \, \text{L/camisa} = 239,998,500 \, \text{L}

\text{Costo de venta del 12 de diciembre: } 150,000 \, \text{camisas} \times 353.8475 \, \text{L/camisa} = 53,077,125 \, \text{L}

\text{Devolución del 13 de diciembre: } 1 \, \text{camisa} \times 353.8475 \, \text{L/camisa} = 353.8475 \, \text{L}

\text{Compra del 18 de diciembre: } 14 \, \text{camisas} \times 339.99 \, \text{L/camisa} = 4,759.86 \, \text{L}

\text{Existencias después de ventas: } (179,986 - 149,999) \times 353.8475 + 14 \times 339.99

= 29,987 \times 353.8475 + 4,759.86 \approx 10,616,228.365 + 4,759.86 \approx 10,621,348.225 \, \text{L}

\text{Promedio nuevo: } \frac{10,621,348.225}{30,001} = 353.8475 \, \text{L/camisa}

\text{Venta del 20 de diciembre: } 6 \, \text{camisas} \times 1,666.99 \, \text{L/camisa} = 10,001.94 \, \text{L}

\text{50\% contado, 50\% crédito = } 5,000.97 \, \text{L contado} + 5,000.97 \, \text{L crédito}

\text{Costo de venta del 20 de diciembre: } 6 \, \text{camisas} \times 353.8475 \, \text{L/camisa} = 2,123.085 \, \text{L}

\text{Costo promedio de las camisas: 353.8475 L}

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