Um problema de controle de estoque
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Module 1: Avaliação e gravação das ações

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Um problema de controle de estoque

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Accounting - A stock control problem

A stock control problem

Lou Lockwood has a shop selling electronic items, including CD Walkmans.
His knowledge of accounting is limited and he only keeps a "list" of his
transactions involving Walkmans.

All Walkmans are bought on credit and sold for cash.

He provides the following information:

1 Oct
4 Walkmans on hand (cost $70 each)

6
3 Walkmans bought on credit (cost $72 each)

10
2 Walkmans sold (cash) for $100 each (1 @ $70, 1 @ $72)

13
1 Walkman withdrawn for owner's personal use ($72)

18
1 Walkman returned by a disgruntled buyer (cost $70)

20
3 Walkmans sold for $100 each (3 @ $70)

22
6 Walkmans bought on credit (cost $72 each)

24
1 Walkman used for advertising (1 @ $72)

31
2 Walkmans sold for $100 each. (2 @ $72)

A physical stock take on 31 October revealed 4 Walkmans (1 @ $70, 3 @ $72)
on hand.

_Note: The bracketed amounts will be used for identified cost._

View the word document for solution to stock control problem.

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