Question

Sabe-se que no inventário periódico, o registro contábil do estoque de mercadorias ocorrerá apenas no final de um determinado período com a contagem física das quantidades existentes. Considere as seguintes informações: CMV = 500,00; Estoque Inicial = 700,00 e Compras = 800,00. Aplicando o conceito do inventário periódico e aplicando a fórmula para apuração do CMV, apure o valor do estoque final. Alternativas Alternativa 1: Estoque final de 2.000,00. Alternativa 2: Estoque final de 1.500,00. Alternativa 3: Estoque final de 1.300,00. Alternativa 4: Estoque final de 1.200,00. Alternativa 5: Estoque final de 1.000,00.

Answer 1

It is known that in the periodic inventory, the accounting record of the stock of goods will occur only at the end of a certain period with the physical count of the existing quantities. Consider the following CVM information = 500.00; Initial Inventory = 700.00 and Purchases = 800.00. Applying the concept of periodic inventory and applying the formula for calculating the CMV, determine the value of the final stock.

ALTERNATIVES

Final stock of 2,000.00.

Final stock of 1,500.00.

Final stock of 1,300.00.

Final stock of 1,200.00.

Final stock of 1,000.00.

Final Stock (EF) = 1,000.00

Explanation:

Alternative E - Final stock of 1,000.00.

Given That,

CMV = 500,00

Initial Stock (EI) = 700.00

Purchases (C) = 800.00

Final Stock (EF) = ?

Formula

CMV = Initial Stock (EI) + Purchases (C) - Final Stock (EF)

CMV = EI + C - EF

500 = 700 + 800 - EF

500.00 = 700.00 + 800.00 -X

500 = 1500- EF

500.00 = 1,500.00-X

EF = 1500-500

X = 1,000.00

EF = 1,000.00

Therefore, the final stock is 1,000