Angel Company provided the following data for June 30: June 1 Balance 5,000 units @ P20.00 each June 3 Sale 3,000 units @ P35.00 each June 10 Purchases 6,000 units @ P21.50 each June 13 Purchases 3,000 units @ P20.50 each June 20 Sales 1,500 units @ P35.00 each June 25 Purchases 2,000 units @ P22.00 each June 28 Sales 5,500 units @ P35.00 each June 30 Sales 2,500 units @ P35.00 each Requirements: Compute the inventory cost at the end of June based on the following cost-flow assumptions: 1. Specific Identification. Assume that the inventory left at the end of the month came from the June 10 purchases. 2. FIFO – Periodic 3. FIFO – Perpetual 4. Weighted Average 5. Moving Average – Perpetual

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
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Angel Company provided the following data for June 30:
June 1 Balance 5,000 units @ P20.00 each
June 3 Sale 3,000 units @ P35.00 each
June 10 Purchases 6,000 units @ P21.50 each
June 13 Purchases 3,000 units @ P20.50 each

June 20 Sales 1,500 units @ P35.00 each
June 25 Purchases 2,000 units @ P22.00 each
June 28 Sales 5,500 units @ P35.00 each
June 30 Sales 2,500 units @ P35.00 each
Requirements: Compute the inventory cost at the end of June based on the following cost-flow
assumptions:
1. Specific Identification. Assume that the inventory left at the end of the month came from the
June 10 purchases.
2. FIFO – Periodic
3. FIFO – Perpetual
4. Weighted Average
5. Moving Average – Perpetual

 

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