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ACCT 232 Case in issue of materials : Prepare a Stores Ledger Account from the following information adopting FIFO method of pricing of issues of materials. May 1, Opening balance 2,000 units @ SR 20. May 5, Received from suppliers 3,000 units its cost SR 80,000 with 10% discount and 1,800; 1,200 fright in expenses and insurance, respectively. . May 8, Issue 3,500 units to Department A. May 10, Material requested form suppliers 2,500 units @ SR 26. May 15, Received from suppliers 3,000 units @ SR 22. May 20, Issue 2,000 units to Department B. May 22, Returned 1,000 units from Department A which issue on May 8. Department B to May 23, 500 units transferred from Department A. May 25, Receive the required quantity on 10 May. May 28, Returned 500 units to supplies from quantity received on May 15. May 29, Issue 2,000 units to Department A. May 30, A sudden inventory of the store found that, there is 200-unit deficit which was considered a natural deficit. Store Ledger Account Date Purchase Issues Balance Unit Rate Amount Unit Rate Amount Jan 2017 Jan 3 Unit 2,000 Rate 1 Amount 2,000 2,000 1 2,000 Jan 4 500 500 1,500 1 1,500 Jan 5 3,000 1.4 4,200 1,500 1,500 I 1.4 4,200 Jan 7 3,000 1,500 2,000 1.4 2,800 1,500 Jan 10 2,000 1.5 3,000 1,000 1,500 1,000 1.4 1 1.4 1.4 1,400 1,500 1,400 2,000 1.5 3,000 Jan 15 2,000 1,000 1.5 1.4 3,000 1,400 1 1,500 1,500 1,500 1,500 Jan 20 3,000 1.8 5,400 1 3,000 1.8 Jan 25 2,500 1.8 4,500 1,5001 5,400 1,500 900 500 1.8 Closing stock as on January 25 = 1,500 units @ 1 = $1,500 500 units @ 1.8 = $900 => $2,400