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Cost Accounting

Cost Accounting

The following information relates to item P0004 stocked by NIKE products Ltd for the month of April 2000:

Receipts

Issues

Date

Units

Units

Unit cost (Sh)

April3

2,400

180

4

3,200

6

2,600

200

12

2,700

14

3,000

220

18

2,800

210

20

2,200

22

2,600

230

25

3,800

26

3,100

240

27

2,500

250

28

3,200

260

29

6,900

The closing balance for March 2000 was a batch of 3,000 units received at a unit price of Sh 190.

Required:

a) Stores perpetual inventory record for item P0004 for May 2000 under LIFO system of stores issues.

b) Closing stock valuation


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