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Page 1: Example

ExampleDate Received

(units)Issues (units) @ Rs. Per unit

Jan 01

Jan 10

Jan 20

Feb 04

Feb 21

March 16

April 12

May 10

May 25

1000

260

400

300

500

700

620

240

380

10

10.50

11.50

12.50

11

Page 2: Example

FIFOReceipts Issues Balance

Date Units Rate Value Unit Rate Value Unit Value

Jan 01 1000 10 10000 1000 10000

Jan 10 260 10.50 2730 1260 12730

Jan 20 700 10 7000 560 5730

Feb 04 400 11.50 4600 960 10330

Feb 21 300 12.50 3750 1260 14080

Mar 16 300 10 3000 640 7660

260 10.50 2730

60 11.50 690

Apr 12 240 11.50 2760 400 4900

May 10 500 11 5500 900 10400

May 25 100 11.50 1150 520 5750

280 12.50 3500

Page 3: Example

LIFOReceipts Issues Balance

Date Units Rate Value Unit Rate Value Unit Value

Jan 01 1000 10 10000 1000 10000

Jan 10 260 10.50 2730 1260 12730

Jan 20 260 10.50 2730 560 5600

440 10 4400

Feb 04 400 11.50 4600 960 10200

Feb 21 300 12.50 3750 1260 13950

Mar 16 300 12.50 3750 640 6520

320 11.50 3680

Apr 12 80 11.50 920 400 4000

160 10 1600

May 10 500 11 5500 900 9500

May 25 380 11 4180 520 5320


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