Simple Case
Inventory Simple Case - Avg Cost IS impacted by Sequence!!!
| TxType |
EFFCTV QTY |
ACCUMQTY |
COST |
TOTCOST |
ACCUMBAL |
AVGCOST
|
| B |
100 |
100 |
15 |
1500 |
1500 |
15
|
| S |
-50 |
50 |
15 |
-750 |
750 |
15
|
| I |
10 |
60 |
20 |
200 |
950 |
15.83333333
|
|
| TxType |
EFFCTV QTY |
ACCUMQTY |
COST |
TOTCOST |
ACCUMBAL |
AVGCOST
|
| B |
100 |
100 |
15 |
1500 |
1500 |
15
|
| I |
10 |
110 |
20 |
200 |
1700 |
15.45454545
|
| S |
-50 |
60 |
15.45454545 |
-772.7272727 |
927.2727273 |
15.45454545
|
|
Inventory With Reversal - All Positive
Inventory with a sale reversal, but keeping it positive! All good, but sequence matters
|
Here, a purchase receipt comes between the +Reversal and -Sale record.
| TxType |
QTY |
ACCUMQTY |
COST |
ACCUMBAL |
AVGCOST
|
| B |
100 |
100 |
15 |
1500 |
15
|
| S |
-50 |
50 |
15 |
750 |
15
|
| I |
10 |
60 |
20 |
950 |
15.83333333
|
| S |
200 |
260 |
15.83333333 |
4116.666667 |
15.83333333
|
| I |
10 |
270 |
20 |
200 |
15.98765432
|
| S |
-200 |
70 |
15.98765432 |
1119.135802 |
15.98765432
|
|
Here, The +Reversal comes immediatelyh before the -Sale record.
| TxType |
QTY |
ACCUMQTY |
COST |
ACCUMBAL |
AVGCOST
|
| B |
100 |
100 |
15 |
1500 |
15
|
| S |
-50 |
50 |
15 |
750 |
15
|
| I |
10 |
60 |
20 |
200 |
15.83333333
|
| S |
200 |
260 |
15.83333333 |
4116.666667 |
15.83333333
|
| S |
-200 |
60 |
15.83333333 |
950 |
15.83333333
|
| I |
10 |
70 |
20 |
1150 |
16.42857143
|
|
If sale and reversal are together - it doesn't matter the sequence!
| TxType |
QTY |
ACCUMQTY |
COST |
ACCUMBAL |
AVGCOST
|
| B |
100 |
100 |
15 |
1500 |
15
|
| S |
-50 |
50 |
15 |
750 |
15
|
| I |
10 |
60 |
20 |
950 |
15.83333333
|
| I |
10 |
70 |
20 |
1150 |
16.42857143
|
| S |
200 |
270 |
16.42857143 |
4435.714286 |
16.42857143
|
| S |
-200 |
70 |
16.42857143 |
1150 |
16.42857143
|
|
Inventory With Sale/Reversal - Gets Negative
|
Similar to the case where items were positive, the impact of matching Negative and Postive record have no net effect even when the accumlative qty goes negative:
| TxType |
EFFCTV QTY |
ACCUMQTY |
COST |
ACCUMBAL |
AVGCOST
|
| B |
100 |
100 |
15 |
1500 |
15
|
| S |
-50 |
50 |
15 |
750 |
15
|
| I |
10 |
60 |
20 |
950 |
15.83333333
|
| S |
-200 |
-140 |
15.83333333 |
-2216.666667 |
15.83333333
|
| S |
200 |
60 |
15.83333333 |
950 |
15.83333333
|
| I |
10 |
70 |
20 |
200 |
16.42857143
|
|
If a purchase comes between a negative sale and reversal, the ending avg. cost is impacted, but this is still perfectly acceptable and correct handling for the data given.
| TxType |
EFFCTV QTY |
ACCUMQTY |
COST |
ACCUMBAL |
AVGCOST
|
| B |
100 |
100 |
15 |
1500 |
15
|
| S |
-50 |
50 |
15 |
750 |
15
|
| I |
10 |
60 |
20 |
950 |
15.83333333
|
| S |
-200 |
-140 |
15.83333333 |
-2216.666667 |
15.83333333
|
| I |
10 |
-130 |
20 |
200 |
15.51282051
|
| S |
200 |
70 |
15.51282051 |
1085.897436 |
15.51282051
|
|
