Exercises On Inventories

 

GSGYJAZGZ MK AK_GKU AK_GKUMYAGZ MYAGZ

VNYU >

 

GSGYJAZG >

NIJ Jmlpnk Jmlpnkyy rgdu`nr` rgdu`nr`yy iuys lgrjcnkeasg lgrjcnkeasg orml orml EGO jmlpnky jmlpnky nke as n``mwge n trneg easjmukts mo mo 96% nke >6% orml tcg `ast prajg. NIJ lneg n purjcnsg mk Lnrjc 96,96>1, nke rgjgavge nk akvmajg watc n `ast prajg mo V >76,666, n orgadct jcnrdg mo V 9,766, nke pnylgkt tgrls mo kgt :6 enys.

purjcnsgs= YG^WAYGE 2 Tcnt as tcg tmtn` jmst mo lgrjcnkeasg purjcnsgs=

 

GSGYJAZG 9

 Bnkg Akj. cne >6,966 ukats mk Npra` :6,96>1, :6,96>1, insge mk pcysajn` jmukt mo dmmes dmmes mk tcnt entg.Ucg om``mwakd om``mwakd atgls cnvg kmt ygt iggk rgjmrege ns purjcnsgs nke sn`gs ns mo Npra` :6. Km.

Urnksnjtamk

Ugrls

Kuligr mo Wkats

>

Vurjcnsg

OMI Zcappakd pmakt

97,666

9

Vurjcnsg

OMI Egstakntamk

:6,666

:

Zn`g

OMI Zcappakd pmakt

?,766

5

Zn`g

OMI Egstakntamk

7,666

Atgl >-5 wgrg wgrg scappge scappge iy tcg sg``gr Npra` :6,96>1 :6,96>1 nke rgjgavge rgjgavge iy iy tcg iuygr Lny 7,96>1.

YG^WAYGE 2 Cm Cmw w lnky lnky uk ukat atss sc scmu mu`e `e ig jmks jmksae aegr grge ge ns akvg akvgkt ktmry mry nt tcg gke gke mo Npr Npra`a` 96>: 96>:==

 

GSGYJAZG :

Ucg Mragkt Urneakd‑s akvgktmry nt tcg gke mo 96>1 as V 1,766,666, igomrg jmksaegrakd tcg om``mwakd akomrlntamk. Akj`uege ak tcg nlmukt nrg tcg om``mwakd atgls2 !

!

Lgrjcnkea Lgr jcnkeasg sg ak trnks trnksat, at, pur purjcnsge jcnsge OMI Zcappak Zcappakdd pmakt, pmakt, V ?36,666. ?36,666. Lgrjcnke Lgr jcnkeasg asg ak trnks trnksat, at, pur purjcnsge jcnsge OMI Egstaknta Egstakntamk, mk, watc akvmaj akvmajg g jmst mo V 596,666. 596,666.

!

Dmme Dm mess cg cg`e `e mk jm jmks ksad adkl klgk gkt, t, V 76 766, 6,66 666. 6.

!

Dmmes mut mk jmksadklgkt, j mksadklgkt, nt jmst p`us 76% lnrhup mk jmst p`us V >6,666 eg`avgry jcnrdg, V ?>6,666.

Ucg V 1,766,666 in`nkjg emgs kmt akj`ueg tcg om``mwakd atgls2 !

!

Lgrjcnkeasg ak trnksat tm justmlgrs, OMI scappakd pmakt nt sg``akd prajg mo V 756,666, wcajc akj`uegs n 56% lnrhup mk sg``akd prajg. Lgrjcnkeasg ak trnksat tm justmlgrs, OMI egstakntamk nt sg``akd prajg mo V 566,666, wcajc akj`uegs n 56% lnrhup mk sg``akd prajg.

YG^WAYGE 2 Tcnt as tcg jmrrgjt nlmukt mo akvgktmry=

 

GSGYJAZG 5

Ucg pcysajn` akvgktmry akvgktm ry mk Egjgligr E gjgligr :>,96>1 :>,96 >1 mo Uaktak Jm. scmwge lgrjcnkeasg nt V >49,666. Qmu easjmvgrge tcnt tcg om``mwakd atgls wgrg gxj`uege orml tcas nlmukt2 !

!

!

!

Lgrjcnkeasg jmstakd7,9696. V :>,766 iy Uaktak Uakt ak mk Bnkunry 7,9696 . scappge iy n vgkemr OMI scappakd pmakt mk Egjgligr :>,96>1 nke rgjgavge Lgrjcnkeasg jmstakd V 56,666 scappge iy n vgkemr OMI egstakntamk mk Egjgligr :6,96>1 nke rgjgavge iy Uaktak Uakt ak mk Bnkunry Bnkunry 5,9696. 5,9696. Lgrjcnkeasg jmstakd V >9,766 wns scappge OMI egstakntamk tm n justmlgr mk Egjgligr 91,96>1. Ucg justmlgr gxpgjtge tm rgjgavg tcg lgrjcnk lgrjcnkeasg easg mk Bnkunry ?,9696. Lgrjcnkeasg jmstakd V 93,766 wns scappge OMI scappakd pmakt tm n justmlgr mk Egjgligr 91,96>1. Ucg dmmes dmm es nrg sjcgeu` sjcgeu`ge ge tm nrravg nrravg nt tcg egstaknta egstakntamk mk pmakt pmakt mk Bnku Bnkunry nry 9,96 9,9696. 96.

YG^WAYGE 2 Tcnt as tcg jmrrgjt nlmukt mo akvgktmry tcnt scmu`e nppgnr mk Uaktak‑s Uaktak‑s Egjgligr

:>,96>1 Ztntglgkt mo Oaknkjan` Vmsatamk=

 

GSGYJAZG 7

Jgktgrpmakt Akj, as prgpnrakd ats 96>1 ygnr-gke ygnr-gke oaknkjan` stntglgkts. Vramr Vramr tm nky nebustlgkts, akvgktmry akvgktmry as vn`uge nt V 7?9,766. Ucg om``mwakd akomrlntamk cns iggk omuke rg`ntakd tm jgrtnak akvgktmry trnksnjtamks. !

!

!

!

!

Dmmes vn`uge nt V >>6,666 nrg mk jmksadklgkt watc n justmlgr. justmlgr. Ucgsg dmmes nrg kmt akj`uege ak tcg V 7?9,766 akvgktmry oadurg. Dmmes jmstakd V 94,666 wgrg rgjgavge orml n vgkemr mk Bnkunry Bnkunr y 7,9696. Ucg rg`ntge akvmajg wns rgjgavge nke rgjmrege mk Bnkunry >9,9696. Ucg dmmes wgrg scappge mk Egjgligr :>,96>1, tgrls OMI scappakd pmakt. Dmmes jmstak Dmmes jmstakdd V 37, 37,666 666 wg wgrg rg sca scappg ppge e mk Egj Egjgli gligr gr :>, :>,96> 96>1 1 nke wgrg wgrg eg`avgr eg`avgrge ge tm tcg justm justmlgr lgr mk Bnkun Bnkunry ry 9,9696. Ucg tgrls mo tcg sn`g wgrg OMI Zcappakd Zcappakd pmakt. Ucg dmmes wgrg akj`uege ak tcg gkeakd akvgktmry mo 96>1, gvgk tcmudct gvgk tcmudct tcg sn`g sn`g wns rgjm rgjmrege rege ak 9696. N V :7,666 scaplgkt mo dmmes tm n justmlgr mk Egjgligr :>,96>1, tgrls OMI egstakntamk wns kmt akj`uege ak tcg ygnr-gke akvgktmry. Ucg dmmes jmst V 9?,666 nke wgrg eg`avgrge tm n justmlgr mk Bnkunry 3, 9696. Ucg sn`g wns prmpgr`y rgjmrege ak 9696. Nk akvmajg omr dmmes jmstakd V :7,666 wns rgjgavge nke rgjmrege ns n purjcnsg mk Egjgligr :>,96>1. Ucg rg`ntge dmmes scappge OMI egstakntamk, wgrg rgjgavge mk Bnkunry 9,9696 nke tcus wgrg kmt akj`uege ak tcg pcysajn` akvgktmry.

 

!

!

Dmmes vn`uge nt V ?7,666 nrg mk jmksadklgkt orml n vgkemr. Ucgsg dmmes wgrg kmt akj`uege ak tcg ygnr-gke akvgktmry akvgktm ry oadurg. N V ?6,666 scaplgkt mo dmmes tm n justmlgr mk Egjgligr Egjgligr :6, 96>1, tgrls OMI egstakntamk wns rgjmrege rgjmrege ns n sn`g ak 96>1. Ucg dmmes jmstakd V :4,666 nke eg`avgrge tm tcg justmlgr mk Bnkunry ?,9696 wgrg kmt akj`uege ak tcg 96>1 gkeakd akvgktmry.

YG^WAYGE 2 Eg Egtg tgrl rlak akgg tc tcgg jmrr jmrrgj gjtt akvg akvgkt ktmry mry nlmu nlmukt kt tm ig rg rgpm pmrtg rtge e mk Jgkt Jgktgr grpm pmak akt‑ t‑ss Ztnt Ztntgl glgk gktt mo

Oaknkjan` pmsatamk nt Egjgligr :>,96>1.

 

GSGYJAZG ?

Lgdn Jmlpnky cne tcg om``mwakd akvgktmry trnksnjtamks eurakd 96>12 Wkats

Wkat jmst

Wkat Zg``akd prajg

Akvgktmry, Bnkunry > 976

V >6.76

Vurjcnsg, Lnrjc 4 Vurjcnsg, Bu`y >7

966 947

>> >>.47

Zn`g, Lny 96

(>96)

V >5

Zn`g, Bukg :6

(77)

>7

Zn`g, Zgptgligr >4 Akvgktmry, Egjgligr :>

(976) :66

>?

YG^WAYGE2 Egtgrlakg tcg jmst mo gkeakd akvgktmry, jmst mo dmmes sm`e nke drmss prmoat ukegr gnjc mo

tcg om``mwakd akvgktmry akvgktmry jmst o`mw lgtcmes. Ymuke moo ukat jmst nke tmtn` jmst tm tcg kgnrgst jgktnvm. jgktnvm. n.) n.) OA OAOM OM i.) TGADCUGE N_G N_GYNDG YNDG j.) LM_ LM_AKD AKD N_GYN N_GYNDG DG

 

GSGYJAZG 4

Ucg om``mwakd entn wgrg tnhgk orml tcg akvgktmry rgjmres mo @nkelnrh Gktgrprasgs omr Bnkunry 96>12 Wkats

Wkat jmst

Umtn` jmst

In`nkjg nt Bnkunry >

9,566

V >6.47

V 97,366

Vurjcnsgs2 Bnkunry 7

>,166

>>.:7

9>,7?7

95

:,366

>>.36

55,356

3

9,966

:6

:,?66

In`nkjg2 Bnkunry :> :>

9,:66

Zn`gs2 Bnkunry

YG^WAYGE2 Egtgrlakg tcg akvgktmry vn`ug nt Bnkunry :> nssulakd tcnt 2 n.) @nkelnrh @nkelnrh gktgrpra gktgrprasgs sgs lnaktnaks lnaktnaks pgrpgtun` pgrpgtun` akvgktm akvgktmry ry rgj rgjmre mress nke usgs tcg nvgrndg nvgrndg jmstak jmstakdd lgtcme.

i.) @nkelnrh gktgrprasgs emgs kmt lnaktnak pgrpgtun` akvgktmry rgjmres nke usgs tcg nvgrndg jmstakd lgtcme. Ymuke moo ukat jmst nke tmtn` jmst tm tcg kgnrgst jgktnvm.

 

GSGYJAZG 3

!

Ucg akvgktmry rgjmres mo Ymjhwg`` J`ui Akj., jmu`e kmt ig `mjntge igjnusg tcg njjmuktnkt quat watcmut oakn` turkmvgr mo rgjmres. Ak mregr tm rgjmkstrujt tcg akvgktmry nt tcg igdakkakd, tcg stmrg lnkndgr dntcgrge tcg om``mwakd entn orml tcgar sn`gs rgjmres omr tcg lmktc mo Bnkunry2 Wkats

Wkat prajg

>?6,766

V >9

5

:6,666

4.36

>6 >?

:4,766 57,666

4.76 4.96

95

59,666

4.56

 Bnkunry sn`gs  Bnkunry purjcnsgs2 purjcnsgs2

Ns mo Bnkunry Bnkunry :>, 57,66 57,666 6 ukats ukats wgrg wgrg mk cnke. cnke. Ymjhw Ymjhwg`` g``‑‑s drmss drmss prmoa prmoatt mk sn`g omr Bnku Bnkunry nry V 4:3,?6 4:3,?66. 6.Ucg Ucg jmlpnky usgs n pgrameaj OAOM akvgktmry akvgktmry jmstakd systgls. YG^WAYGE2 Tcnt wns tcg tmtn` jmst nke tcg ukat nvgrndg jmst mo tcg Bnkunry > akvgktmry=

 

GSGYJAZG 1

Ucg Ztn. @ujan Jmlpnky, mrdnkazge ak 96>1, usge tcg nvgrndg jmstakd lgtcme omr tas akvgktmry. At as jmksaegrakd tm jcnkdgs jcnkdgs ats akvgk akvgktmry tmry jmstakd jmstakd pm`ajy pm`ajy nke nemp nemptt tcg OAOM OAOM insas. insas. Vrm Vrmoat oat uke ukegr gr tcg nv nvgrndg grndg jmsta jmstakd kd nke akvg akvgktmry ktmry jmsts insge mk imtc imtc nvgrndg nvgrndg nke OAOM nrg scmwk scmwk ig`mw2 96>1

9696

969>

V :,?66,666

V 7,666,666

V 4,666,666

Nvgrndg insas

>,966,666

>,:66,666

9,666,666

OAOM insas

>,956,666

>,596,666

9,?76,666

Vrmoat Akvgktmry ,gke

YG^WAYGE2 Egtgrlakg tcg prmoat mo Ztn. @ujan jmlpnky omr gnjc mo tcg : ygnrs cne tcg jmlpnk jmlp nky y usge tcg OAOM jmstakd jmstakd lgtcme. lgtcme.

 

GSGYJAZG >6

Insge mk tcg pcysajn` akvgktmry tnhgk mk Egjgligr :>,96>1, Jaty Jmlpnky egtgrlakge ats jcmjm`ntg akvgktmry mk n OAOM insas nt V 9?,666. Jaty gstalntge tcnt , notgr ourtcgr prmjgssakd jmsts mo V >9,666, tcg jcmjm`ntg jmu`e ig sm`e ns n oakascge jnkey inrs omr V 56,666. Jaty‑ Jaty‑ss kmrln` prmoat lnrdak as >6% mo sn`gs. YG^WAYGE2 Wkegr tcg `mwgr `mwgr mo jmst nke kgt rgn`azni`g vn`ug ru`g, wcnt nlmukt scmu`e Jaty rgpmrt rgpmrt ns

jcmjm`ntg akvgktmry mk ats Egjgligr :>,96>1 Ztntglgkt mo Oaknkjan` Vmsatamk=

 

GSGYJAZG >>

Ucg om``mwakd akomrlntamk akomrlnta mk as nvna`ni` nvna`ni`gg omr Yustnk‑s Yustnk‑s Urneakd2 Vrmeujt

N

I

J

E

Jmst Gstalntge sn`gs prajg

V >69 >96

V 57 ?6

V 95 :6

V1 >7

Gstalntge easpmsn` jmsts

>7

>3

3

7

Kuligr mo ukats

5,666

?,666

7,766

4,966

rgn`azni`g vn`ug, egtgrlakg tcg tmtn` akvgktmry akvgktmry vn`ug tm YG^WAYGE2 Wsakd tcg `mwgr mo jmst nke kgt rgn`azni`g ig prgsgktge ak Yustnk‑s Urneakd stntglgkt mo oaknkjan` oaknkjan ` pmsatamk.

 

GSGYJAZG >9

Ucg Eg Jcnvgz Jmlpnky Jmlpnky rgpmrtge tcg om``mwakd akvgktmry oadurgs nt tcg gke mo gnjc ygnr2 Vrmeujt

@mwgr mo jmst & KY KY_ Jmst

>9/:>/96>1

V ?66,666 ??6,666

>9/:>/96>3

V 536,666 766,666

>9/:>/96>4

V :66,666 :36,666

>9/:>/96>1

>9/:>/96>3

Zn`gs

V :,966,666

V 9,166,666

Vurjcnsgs

>,566,666

>,966,666

Zg``akd Gxpgksgs

576,666

::6,666

Nelakastrntavg Gxpgksgs

:66,666

:>6,666

YG^WAYGE2 Vrgsgkt prmoat mr `mss sgjtamk mo tcg stntglgkt mo jmlprgcgksavg akjmlg omr tcg ygnrs gkege

Egjgligr :>,96>1 nke 96>3 usakd n) Eargjt lgtcme. i) N``mwnkjg lgtcme

 

GSGYJAZG >:

Vurp`g Jmlpnk Jmlpnkyy cne egtgrlakge ats Egjgligr :>,96>1 akvgktmry akvgktmry mk OAOM insas nt V 966,666. Akomrlntamk pgrtnakakd tm tcnt akvgktmry om``mws2

Gstalntge sg``akd prajg

V 965,666

Gstalntge jmsts mo easpmsn`

>6,666

Kmrln` prmoat

:6,666

Vurp`g rgjmres `mssgs tcnt rgsu`t orml npp`yakd tcg `mwgr mo jmst nke kgt rgn`azni`g vn`ug ru`g.

YG^W YG ^WAYG AYGE E 2 Tcnt as tcg nlmukt mo `mss tcnt Vurp`g scmu`e rgjmdkazg rgjmdkazg nt Egjgligr :>,96 :>,96>1= >1=

 

GSGYJAZG >5

Ucg om``mwakd akomrlntamk pgrtnaks tm Vmwegr I`ug Jmlpnky nt Egjgligr :>,96>12 Akvgktmry, Bnkunry > Vurjcnsgs eurakd tcg ygnr

V >,566,666 ?,?66,666

Akvgktmry,, Egjgligr :>2 Akvgktmry Jmst

>,966,666

KY_

>,666,666

Vramr tm 96> Vramr 96>1, 1, tcg npp npp`aj `ajnta ntamk mk mo tcg `m `mwg wgrr mo jms jmstt nke kgt rg rgn`a n`azni zni`g `g vn` vn`ug ug kg kgvg vgrr pr prmeu meujge jge n wra wratg tg em emwk wk ak tcg jmlpnky‑s akvgktmry tm nk nlmukt ig`mw jmst.

YG^WAYGE2 Tcnt as tcg jmst mo dmmes sm`e nke nssulakd tcg jmlpnky npp`ags tcg `mwgr mo jmst nke kgt rgn`azni`g

usakd tcg n``mwnkjg lgtcme=

 

GSGYJAZG >7

Ucg Vca`nl Drmjgrs Jmlpnky Jmlpnky usgs tcg oarst ak oarst mut ak jn`ju`ntakd tcg jmst mo dmmes sm`e omr tcg twm prmeujts tcnt tcg jmlpnky sg``s. Nt Bnkunry >,96>1, tcg in`nkjg mo akvgktmry njjmukt wns V 5:7,666 nke tcg n``mwnkjg mk akvgktmry wratg emwk cne n in`nkjg mo V >7,666. Akvgktm Akv gktmrags rags nke nke purjcns purjcnsgs gs akomrlnta akomrlntamk mk jmkjg jmkjgrkak rkakdd tcgsg twm twm prmeujt prmeujtss nrg davgk davgk omr tcg ygn ygnrr 96>1 96>122 Entg

Urnksnjtamk

Vrmeujt S

Vrmeujt Q

 Bnk >

Akvgktmry

9,766 F V >96

>,766 F V 16

 Bnk >- Egj :>

Vurjcnsgs Vurjcnsgs ( ak jcrmkm`mdajn` mregr)

9,666 F V >99 9,566 F V >95 :,666 F V >97

>,666 F V 15 >,766 F V 17 9,666 F V 13

 Bnk >- Egj :>

Zn`gs

4,666 F V >76

7,666 F V >95

 

Nt Egjgligr :>,96>1, igjnusg mo n dmvgrklgkt mregr mregr, Vca`nls supp`agrs rgeujge rgeujge tcg prajgs mo imtc Vrmeujt S nke Vrme Vrmeujt ujt Q iy >6% googjtavg Bnkunry Bnkunry >,9696. Ns n jmksgqugkjg, Vca`nl n`sm rgeujge ats sg``akd sg``akd prajgs omr imtc prme pr meujt ujt S nke nke Q googjt googjtav avgg Bnkunry Bnkunry >,96 >,9696. 96. Zg` Zg``ak `akdd jms jmstt as jmk jmksas sastgk tgkt`y t`y >6 >6% % mo tcg sn` sn`gs gs pra prajg. jg.

YG^WAYGE2

n.) Egtgrlakg tcg jmst mo tcg akvgktmry akvgktmry mo Vrmeujt S nke Q nt >9/:>/96>1. i.) Nt wcnt nlmukt scmu`e tcg akvgktmry ig scmwk mk Egjgligr :>,96>1, stntglgkt mo oaknkjan` pmsatamk= j.) Cm Cmw w lu lujc jc jms jmstt mo dm dmme mess sm` sm`e e wa` wa``` ig scm scmwk wk ak tcg stn stntgl tglgkt gkt mo jml jmlpr prgcg gcgks ksav avgg akj akjmlg mlg omr tcg yg ygnr nr gke gkege ge >9/:>/96>1= e.) Cm Cmw w lu lujc jc dna dnak k mr `ms `msss scn scn```` ig rg rgjmd jmdkaz kazge ge ns n rg rgsu su`t `t mo mo lgns lgnsur urakd akd tcg ak akvg vgktm ktmrag ragss nt nt tcg tcg `mw `mwgr gr mo jms jmstt nke nke kgt kgt rgn`azni`g vn`ug= g.) Davg tcg tcg gktrags gktrags tm sgt up tcg gkeak gkeakdd akvgktmry akvgktmry nke tcg tcg nebu nebustlg stlgkt kt mo tcg rg`ntge rg`ntge vn`unta vn`untamk mk njjmukt njjmukt nt tcg gke gke mo tcg ygnr.

 

S G YJ G SG Y J AZ AZ G > ?

Mk Bnkunry >,96>1, NIJ Jmlpnky purjcnsge lgrjcnkeasg orml EGO Jmlpnky watc trneg easjmukts mo >7% nke 96%. Ucg `ast prajg as V >,666,666 watc pnylgkt tgrls tgr ls mo 9/>6, k/:6. Mk Bnkunry 7, 96>1, NIJ jmlpnky rgturkge V 76,666 76,666 wmrtc mo mo dmmes nke pnae ats njjmukts tm EGO Jmlpnk Jmlpnkyy mk Bnkunry Bnkunry >6,96>1.Nssulg tcg tcg jmlpnky jmlpnky usgs pgrpgtun` lgtcme tm njjmukt omr tcgar akvgktmrags. Vrgpnrgg tcg gktrags ukegr drmss prajg, kgt prajg nke n``mwnkjg lgtcme. YG^WAYGE2 Vrgpnr