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<strong>ACCT</strong> <strong>212</strong> <strong>Financial</strong> <strong>Accounting</strong><br />
<strong>Week</strong> 8 <strong>FIFO</strong> <strong>AND</strong> <strong>LIFO</strong><br />
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<strong>212</strong>-financial-accounting-week-8-fifoand-lifo/<br />
<strong>ACCT</strong> <strong>212</strong> <strong>Financial</strong> <strong>Accounting</strong> <strong>Week</strong> 8 <strong>FIFO</strong> <strong>AND</strong> <strong>LIFO</strong><br />
1) Computation of ending inventory using perpetual inventory method:<br />
(i) <strong>FIFO</strong><br />
Purchase Sales Balance<br />
Date<br />
Quantit Cost per<br />
Quantit Cost per<br />
Quantit Cost per<br />
Amt<br />
Amt<br />
y unit<br />
y unit<br />
y unit<br />
.<br />
10/1/01 110 12,00<br />
1 320,00<br />
200 25,00<br />
5 000,00<br />
110 12,00<br />
Amt<br />
1 320,00<br />
15/1/01 160 14,00<br />
2 240,00<br />
110 12,00<br />
1 320,00<br />
etc.
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